The Resource International finance subsidiaries : demise of the equity wall

International finance subsidiaries : demise of the equity wall

Label
International finance subsidiaries : demise of the equity wall
Title
International finance subsidiaries : demise of the equity wall
Creator
Subject
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
Instantiates
Publication
Label
International finance subsidiaries : demise of the equity wall
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...