The Resource Puerto Rico and the anti-inversion challenge

Puerto Rico and the anti-inversion challenge

Label
Puerto Rico and the anti-inversion challenge
Title
Puerto Rico and the anti-inversion challenge
Creator
Subject
Language
eng
Summary
In the U.S. Congress a series of bills was presented that would put severe restrictions on conversion of a stateside company into a foreign corporation (referred to as anti-inversion legislation). Consideration was also given to liberalizing the ability of CFCs to generate income earned outside the U.S.A. (referred to as extraterritorial income) without imputing that income to the stateside parent company under the rules of Subpart F of the Code. This legislation may have a negative impact on the Puerto Rico economic development program unless Puerto Rico can successfully lobby for economic protection under the alternative proposals
Citation source
In: International tax journal. - New York. - Vol. 29 (2003),
http://library.link/vocab/creatorName
Sierra, R.J. (Jr.)
Geographic coverage
Caribbean
Language note
English
http://library.link/vocab/subjectName
  • anti-inversion
  • CFC
  • extraterritoriality
  • parent company
Label
Puerto Rico and the anti-inversion challenge
Instantiates
Publication
Label
Puerto Rico and the anti-inversion challenge
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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