The Resource Proposed new Subpart F income category : 'foreign base company digital income'

Proposed new Subpart F income category : 'foreign base company digital income'

Label
Proposed new Subpart F income category : 'foreign base company digital income'
Title
Proposed new Subpart F income category : 'foreign base company digital income'
Creator
Subject
Language
eng
Summary
The Obama Administration's 2016 Budget proposes a new category of Subpart F income that would apply to certain "digital income", and be labeled "foreign base company digital income". This category generally would include income from selling or licensing digital products or providing digital services where the controlled foreign corporation (CFC) uses intangible property developed by a related party to produce the digital income. The Administration's 2015 Budget contained the same proposal
Citation source
In: Tax management international journal. - Arlington. - Vol. 44 (2015),
http://library.link/vocab/creatorName
Yoder, L.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • foreign base company income
  • digital economy
  • CFC
  • intangibles
Label
Proposed new Subpart F income category : 'foreign base company digital income'
Instantiates
Publication
Label
Proposed new Subpart F income category : 'foreign base company digital income'
Publication

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