The Resource Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities

Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities

Label
Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities
Title
Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities
Creator
Subject
Language
  • eng
  • eng
Summary
The first section of this article outlines the existing statutory rules (which apply in the absence of final regulations that provide otherwise). The second section outlines the 2005 Proposed Regulations and how the statutory rules would be changed if the regulations were adopted in their current form. The third section highlights significant changes and improvements in the approach taken by the 2005 Proposed Regulations, when compared to the 2001 Proposed Regulations. The final section addresses potential issues under the 2005 Proposed Regulations
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
Bates, S.R.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • source of income
  • space and ocean activities, income from
  • telecommunication industry
Label
Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities
Instantiates
Publication
Note
20060111
Label
Reproposed par. 863(d) and (e) regulations : a new and improved approach to sourcing income from space, ocean, and communications activities
Publication
Note
20060111

Library Locations

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      52.3736660 4.9336932
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