The Resource Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
Resource Information
The item Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Describes the most significant of some developments in the U.S.A. and abroad influencing the traditional approaches to financing the operations of U.S. subsidiaries of foreign corporations. Among these developments are the radical expansion of the "earnings stripping" rules and the 1993 Act's grant of authority to the U.S. Treasury to write regulations recharacterizing multiple party "conduit" financing transactions as transactions between two parties. Other important developments relating to common uses of Netherlands companies in financing structures are the pending ratification of the new U.S.-Netherlands tax treaty, with its extensive anti-treaty shopping "limitation on benefits" provision and the negotiation of an "anti-triangular" protocol under art. 24(4) of the pending U.S.-Netherlands treaty, and the related publication of "anti-tax haven" legislative proposals by the Netherlands Ministry of Finance
- Label
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
- Title
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
- Summary
- Describes the most significant of some developments in the U.S.A. and abroad influencing the traditional approaches to financing the operations of U.S. subsidiaries of foreign corporations. Among these developments are the radical expansion of the "earnings stripping" rules and the 1993 Act's grant of authority to the U.S. Treasury to write regulations recharacterizing multiple party "conduit" financing transactions as transactions between two parties. Other important developments relating to common uses of Netherlands companies in financing structures are the pending ratification of the new U.S.-Netherlands tax treaty, with its extensive anti-treaty shopping "limitation on benefits" provision and the negotiation of an "anti-triangular" protocol under art. 24(4) of the pending U.S.-Netherlands treaty, and the related publication of "anti-tax haven" legislative proposals by the Netherlands Ministry of Finance
- Citation source
- In: Tax Management International Journal. - Washington. - Vol. 22 (1993),
- http://library.link/vocab/creatorName
-
- Bennett, M.C
- Morrison, P.D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- conduit financing
- earnings stripping
- tax treaty
- LoB
- chain transaction
- Label
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
- Label
- Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Impediments-to-financing-foreign-owned-U.S./nhsIh3lNHQI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Impediments-to-financing-foreign-owned-U.S./nhsIh3lNHQI/">Impediments to financing foreign-owned U.S. business : recent developments in earnings stripping, anti-conduit, and treaty rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
