The Resource Implications of factoring transactions to U.S. CFC look-through treatment

Implications of factoring transactions to U.S. CFC look-through treatment

Label
Implications of factoring transactions to U.S. CFC look-through treatment
Title
Implications of factoring transactions to U.S. CFC look-through treatment
Creator
Subject
Language
eng
Summary
This article discusses the application of existing U.S. tax laws regarding factoring transactions (or transactions treated as subject to factoring rules) on the eligibility of income of controlled foreign companies (CFCs) for the CFC look-through provisions
Citation source
In: Tax notes international. - Arlington. - Vol. 44 (2006),
http://library.link/vocab/creatorName
  • Palsen, P
  • Lovelace, L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • factoring
  • CFC
  • looking through
Label
Implications of factoring transactions to U.S. CFC look-through treatment
Instantiates
Publication
Label
Implications of factoring transactions to U.S. CFC look-through treatment
Publication

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