The Resource Revisiting the U.S. taxation of intangible property income of controlled foreign corporations

Revisiting the U.S. taxation of intangible property income of controlled foreign corporations

Label
Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
Title
Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
Creator
Subject
Language
eng
Summary
This article discusses the application of the current subpart F regime to U.S.-based multinational groups and explores five alternative approaches for the U.S. taxation of international operations, with a particular focus on income from the use of intangible property outside the United States. Each alternative is considered from the perspective of its administrability, its effect on the competitiveness of U.S. multinationals and its broader economic implications
Citation source
In: Taxes - The tax magazine. - Chicago. - Vol. 84 (2006),
http://library.link/vocab/creatorName
  • Angus, B.M
  • Zollo, T.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intangibles
  • MNE
  • CFC
  • Subpart F income
Label
Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
Instantiates
Publication
Label
Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
Publication

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