The Resource Management and control : should place of formation determine U.S. international tax consequences?

Management and control : should place of formation determine U.S. international tax consequences?

Label
Management and control : should place of formation determine U.S. international tax consequences?
Title
Management and control : should place of formation determine U.S. international tax consequences?
Creator
Subject
Language
eng
Summary
This article examines the Subpart F and other provisions of the Internal Revenue Code that allow a taxpayer to form a foreign corporation in a particular jurisdiction and move the management and control of the entity to a more favourable tax jurisdiction, while at the same time avoiding certain adverse U.S. federal income tax provisions
Citation source
In: Journal of international taxation. - New York. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Rubinger, J.L
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • Subpart F income
  • central management and control
Label
Management and control : should place of formation determine U.S. international tax consequences?
Instantiates
Publication
Label
Management and control : should place of formation determine U.S. international tax consequences?
Publication

Library Locations

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      52.3736660 4.9336932
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