The Resource Manufacturing branch rule revisited

Manufacturing branch rule revisited

Label
Manufacturing branch rule revisited
Title
Manufacturing branch rule revisited
Creator
Subject
Language
eng
Summary
The IRS announced that it will issue new guidance regarding contract manufacturing and the manufacturing branch rule. After reviewing the history of the branch rule, the author discusses the major elements of the branch rule, particularly the application of this rule to manufacturing branches, and makes recommendations
Citation source
In: Tax management international journal. - Washington. - Vol. 36 (2007),
http://library.link/vocab/creatorName
Patton, B.L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • branch rule
  • foreign company
  • CFC
  • contract manufacturing
Label
Manufacturing branch rule revisited
Publication

Library Locations

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