The Resource Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations

Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations

Label
Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations
Title
Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations
Creator
Subject
Summary
Discusses Rev. Rul. 84-152 and Rev. Rul. 84-153, whose unprecedented application of a conduit theory has severely affected financing transactions and other business activity dependent on the income tax treaty between the U.S. and the Netherlands Antilles
Citation source
In: Tax Management International Journal. - Washington. - Vol. 14 (1985),
http://library.link/vocab/creatorName
  • Cole, R.T
  • Musher, S.A
Language note
English
http://library.link/vocab/subjectName
  • conduit financing
  • tax treaty
Label
Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations
Instantiates
Publication
Abbreviated title
TMIJ
Label
Rev. Ruls. 84-152, 84-153 and GCM 37940 depart from U.S. treaty obligations
Publication
Abbreviated title
TMIJ

Library Locations

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