The Resource International finance subsidiaries : demise of the equity wall
International finance subsidiaries : demise of the equity wall
Resource Information
The item International finance subsidiaries : demise of the equity wall 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 International finance subsidiaries : demise of the equity wall 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
- This article outlines the use of international finance subsidiaries by multinationals to consolidate their international borrowings and reviews the 1984 US Internal Revenue Rulings and the Aiken Industries case. It discusses the recent use of "equity walls", i.e. capitalization with equity instead of loans, and the 1991 issue of the Technical Advice Memorandum 9133004 as a counter-attack by the Revenue on "equity walls"
- Label
- International finance subsidiaries : demise of the equity wall
- Title
- International finance subsidiaries : demise of the equity wall
- Summary
- This article outlines the use of international finance subsidiaries by multinationals to consolidate their international borrowings and reviews the 1984 US Internal Revenue Rulings and the Aiken Industries case. It discusses the recent use of "equity walls", i.e. capitalization with equity instead of loans, and the 1991 issue of the Technical Advice Memorandum 9133004 as a counter-attack by the Revenue on "equity walls"
- Citation source
- In: Tax planning international review. - London. - Vol. 19 (1992),
- http://library.link/vocab/creatorName
- Lebovitz, M.S
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- conduit financing
- interest
- Label
- International finance subsidiaries : demise of the equity wall
- Label
- International finance subsidiaries : demise of the equity wall
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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/International-finance-subsidiaries--demise-of/rHUEKN7Ll4c/" 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/International-finance-subsidiaries--demise-of/rHUEKN7Ll4c/">International finance subsidiaries : demise of the equity wall</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>
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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/International-finance-subsidiaries--demise-of/rHUEKN7Ll4c/" 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/International-finance-subsidiaries--demise-of/rHUEKN7Ll4c/">International finance subsidiaries : demise of the equity wall</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>
