The Resource Hybrid branches face stern test

Hybrid branches face stern test

Label
Hybrid branches face stern test
Title
Hybrid branches face stern test
Creator
Subject
Summary
Reports on steps announced by the US tax authorities to restrict the tax advantages generated by the use of foreign hybrid branches. The advantages arise from the classification of a non-US entity as a branch for US tax purposes and as a separate entity for foreign tax purposes. This enables a reduction of the foreign tax base while avoiding the corresponding creation of subpart F income in the US
Citation source
In: International tax review. - London. - Vol. 9 (1998),
http://library.link/vocab/creatorName
  • DeCarlo, J
  • Granwell, A.W
  • Suringa, D
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • CFC
  • transparency
  • entity classification
Label
Hybrid branches face stern test
Publication

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