The Resource Financing foreign subsidiaries of U.S. multinationals

Financing foreign subsidiaries of U.S. multinationals

Label
Financing foreign subsidiaries of U.S. multinationals
Title
Financing foreign subsidiaries of U.S. multinationals
Creator
Subject
Language
eng
Summary
This article is intended to assist in identifying a number of the more important tax variables involved in developing a tax-efficient approach to financing the activities of a U.S. multinational corporation and its domestic and foreign subsidiaries and affiliates. After an introduction, the article summarizes key U.S. tax considerations, including basis U.S. tax jurisdictional rules: current taxation versus deferral; Subpart F anti-deferral regime; foreign tax credit; interest expense allocation rules; hybrid entities; hybrid instruments; and treaty benefits. The last section provides hypothetical situations to illustrate the interaction of the rules
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
  • Dilworth, R.H
  • Ngo, C.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • financing
  • subsidiary company
  • deferral
  • Subpart F income
  • CFC
  • foreign tax credit
  • interest allocation
  • hybrid entity
  • hybrid financial instrument
  • tax treaty
Label
Financing foreign subsidiaries of U.S. multinationals
Instantiates
Publication
Label
Financing foreign subsidiaries of U.S. multinationals
Publication

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