The Resource New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?

New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?

Label
New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
Title
New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
Creator
Subject
Language
  • eng
  • eng
Summary
This article explores the impact of recently enacted and proposed international tax legislation on the U.S. technology industry, including deferral, proposals to reach intangible returns, proposals to recognize disregarded transactions, repatriation, anti-hopscotch provision, foreign tax credit (FTC) splitter provision, proposal for 'super pooling' of FTCs, 'boot within gain' repeal proposal, post-M&A integration, and covered asset acquisitions
Citation source
In: Tax notes international. - Falls Church. - Vol. 63 (2011),
http://library.link/vocab/creatorName
  • Angus, B.M
  • Bates, S.R.A
  • Flynn, C.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • intangibles
  • check-the-box regulations
  • repatriation
  • foreign tax credit
  • acquisition
Label
New and proposed international tax changes and U.S. technology industry : clouds parting on the horizon?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/T/TNI/vol.63/11_813-822.zip
Publication
Note
20111027

Library Locations

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      52.3736660 4.9336932
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