The Resource Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen

Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen

Label
Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen
Title
Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen
Creator
Subject
Language
eng
Summary
The American Jobs Creation Act of 2004 introduced new "rules relating to expatriated entities and their foreign parents" into the Internal Revenue Code. According to the authors, these anti-inversion rules can lead to serious tax risks for foreign entities with US subsidiaries or US immovable property investments in the case of international reorganizations. The authors describe the new rules and the risks arising from them and gives recommendations to limit risks arising
Citation source
In: Internationales Steuerrecht. - München. - Vol. 14 (2005),
http://library.link/vocab/creatorName
  • Blöchle, D
  • Dendorfer, W
  • Kresge, T
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • corporate income tax
  • cross-border reorganization
  • anti-inversion
Label
Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen
Instantiates
Publication
Label
Neue US-Gesetzgebung - sog. Anti-Inversion-Regeln - birgt Risiken für internationale Umstrukturierungen
Publication

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