The Resource New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps

New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps

Label
New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps
Title
New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps
Creator
Subject
Language
  • eng
  • eng
Summary
This article provides an overview of the mechanics of Section 304(a)(1), an overview of Section 367(a) and (b), a discussion of the IRS's historical position regarding the application of Section 367 to Section 304(a)(1) transactions, a discussion of the Section 367 proposed regulations, and, a discussion of some selected issues that still need to be addressed in cross-border Section 304 transactions
Citation source
In: Journal of international taxation. - New York. - Vol. 16 (2005),
http://library.link/vocab/creatorName
  • Calianno, J.M
  • Cordonnier, A
  • Difronzo, M.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • cross-border transaction
  • CFC
Label
New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/J/JOUROFINT/vol.16/9_23-33.zip
Publication
Note
20050914

Library Locations

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