The Resource Provisions of Revenue Reconciliation Act of 1993 affecting international businesses

Provisions of Revenue Reconciliation Act of 1993 affecting international businesses

Label
Provisions of Revenue Reconciliation Act of 1993 affecting international businesses
Title
Provisions of Revenue Reconciliation Act of 1993 affecting international businesses
Subject
Summary
This memorandum discusses some of the principal provisions affecting the US taxation of multinational businesses and cross-border transactions. A brief description of the new rules relating to earnings stripping, transfer pricing, deemed dividends and cross-border financing is given and an assessment of their possible implications
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • earnings stripping
  • constructive dividend
Label
Provisions of Revenue Reconciliation Act of 1993 affecting international businesses
Publication
Extent
16 p.

Library Locations

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