The Resource New consolidated return OFL regulations sacrifice principles to maximize revenue
New consolidated return OFL regulations sacrifice principles to maximize revenue
Resource Information
The item New consolidated return OFL regulations sacrifice principles to maximize revenue represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item New consolidated return OFL regulations sacrifice principles to maximize revenue represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Analyses the recently finalized regulations that radically change the OFL (overall foreign loss) rules that apply to dispositions and acquisitions of companies involving consolidated groups. Criticizes the approaches of the new consolidated return regulations because they sacrifice fundamental consolidated return principles apparently to maximize revenue. Alternative approaches are offered to address the Treasury's concern within the parameters of sound policy
- Language
- eng
- Label
- New consolidated return OFL regulations sacrifice principles to maximize revenue
- Title
- New consolidated return OFL regulations sacrifice principles to maximize revenue
- Language
- eng
- Summary
- Analyses the recently finalized regulations that radically change the OFL (overall foreign loss) rules that apply to dispositions and acquisitions of companies involving consolidated groups. Criticizes the approaches of the new consolidated return regulations because they sacrifice fundamental consolidated return principles apparently to maximize revenue. Alternative approaches are offered to address the Treasury's concern within the parameters of sound policy
- Citation source
- In: Taxes. - Chicago. - Vol. 78 (2000),
- http://library.link/vocab/creatorName
- Yoder, L.D
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign source income
- group treatment
- disposal
- acquisition
- Label
- New consolidated return OFL regulations sacrifice principles to maximize revenue
- Label
- New consolidated return OFL regulations sacrifice principles to maximize revenue
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-consolidated-return-OFL-regulations-sacrifice/oK9bE1QG9zA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-consolidated-return-OFL-regulations-sacrifice/oK9bE1QG9zA/">New consolidated return OFL regulations sacrifice principles to maximize revenue</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-consolidated-return-OFL-regulations-sacrifice/oK9bE1QG9zA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-consolidated-return-OFL-regulations-sacrifice/oK9bE1QG9zA/">New consolidated return OFL regulations sacrifice principles to maximize revenue</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
