The Resource International tax planning : loans between foreign affiliates

International tax planning : loans between foreign affiliates

Label
International tax planning : loans between foreign affiliates
Title
International tax planning : loans between foreign affiliates
Creator
Subject
Summary
The article identifies and discusses circumstances in which loans between foreign affiliates of a taxpayer resident in Canada may cause the taxpayer to report income or gains as FAPI (foreign accrual property income). The effect on a foreign affiliate's surplus accounts of foreign currency, gains, and losses that arise from loans between foreign affiliates also is identified and discussed
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 45 (1997),
http://library.link/vocab/creatorName
  • Bronstetter, M.G
  • Chapman, L.F
  • Pantaleo, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • loan
  • international tax planning
  • foreign currency gains and losses
Label
International tax planning : loans between foreign affiliates
Instantiates
Publication
Label
International tax planning : loans between foreign affiliates
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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