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
Resource Information
The item Revisiting the U.S. taxation of intangible property income of controlled foreign corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Revisiting the U.S. taxation of intangible property income of controlled foreign corporations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Revisiting the U.S. taxation of intangible property income of controlled foreign corporations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Revisiting-the-U.S.-taxation-of-intangible/BWQ3viUUfWA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Revisiting-the-U.S.-taxation-of-intangible/BWQ3viUUfWA/">Revisiting the U.S. taxation of intangible property income of controlled foreign corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Revisiting-the-U.S.-taxation-of-intangible/BWQ3viUUfWA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Revisiting-the-U.S.-taxation-of-intangible/BWQ3viUUfWA/">Revisiting the U.S. taxation of intangible property income of controlled foreign corporations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
