The Resource New contract manufacturing regulations will have a major effect on supply chain structures

New contract manufacturing regulations will have a major effect on supply chain structures

Label
New contract manufacturing regulations will have a major effect on supply chain structures
Title
New contract manufacturing regulations will have a major effect on supply chain structures
Creator
Subject
Language
eng
Summary
On December 24, 2008, the IRS issued regulations under Section 954 addressing foreign base company sales income in the contract manufacturing context. This article considers: background; rejection of the "its argument"; manufacturing and same-country manufacturing exceptions: use of own employees; manufacturing exception: substantial contribution to manufacturing; and manufacturing branch rule
Citation source
In: Journal of international taxation. - New York. - Vol. 20 (2009),
http://library.link/vocab/creatorName
  • Daub, P.M
  • Hickey, D.L
  • Peterson, J.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • contract manufacturing
  • FBCSI
  • branch rule
Label
New contract manufacturing regulations will have a major effect on supply chain structures
Instantiates
Publication
Label
New contract manufacturing regulations will have a major effect on supply chain structures
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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