The Resource New consolidated return OFL regulations sacrifice principles to maximize revenue

New consolidated return OFL regulations sacrifice principles to maximize revenue

Label
New consolidated return OFL regulations sacrifice principles to maximize revenue
Title
New consolidated return OFL regulations sacrifice principles to maximize revenue
Creator
Subject
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
Instantiates
Publication
Label
New consolidated return OFL regulations sacrifice principles to maximize revenue
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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