The Resource Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule

Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule

Label
Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule
Title
Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule
Creator
Subject
Language
eng
Summary
This article analyses the proposed subpart F regulations, including foreign base company sales income (FBCSI), the manufacturing exception, the 'same country' exceptions, application to CFC-owned partnerships, the branch rule, the tax rate disparity test, and determining FBCSI under the branch rule. The author argues for a more consistent and evenhanded approach to integrating the new substantial contribution concept into the branch rule
Citation source
In: Tax notes international. - Falls Church. - Vol. 51 (2008),
http://library.link/vocab/creatorName
Chen, M.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • branch rule
  • contract manufacturing
  • FBCSI
  • CFC
Label
Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule
Instantiates
Publication
Label
Proposed subpart F 'contract manufacturing' regs : the substantial contribution test and the branch rule
Publication

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