The Resource Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules

Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules

Label
Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules
Title
Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules
Creator
Subject
Language
eng
Summary
This special report explains the overall foreign loss, branch loss recapture, and dual consolidated loss recapture regimes and look at the problems arising from the current rules' lack of guidance on the interaction of code section 904(f)(1)
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
  • Shein, C
  • Edelstein, L
  • Holland, D. (Douglas)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • overall foreign loss rule (US)
  • dual consolidated loss
  • branch
Label
Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules
Instantiates
Publication
Label
Navigating the intersection of the overall foreign loss, DCL, and branch loss recapture rules
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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