The Resource Schering-Plough: IRS trains its busines purpose and economic substance weaponry on deemed repatriations strategy

Schering-Plough: IRS trains its busines purpose and economic substance weaponry on deemed repatriations strategy

Label
Schering-Plough: IRS trains its busines purpose and economic substance weaponry on deemed repatriations strategy
Title
Schering-Plough: IRS trains its busines purpose and economic substance weaponry on deemed repatriations strategy
Creator
Subject
Language
  • eng
  • eng
Summary
The authors discuss the Schering-Plough case, decided 28 August 2009, as being the first case where the IRS has brought the business purpose and economic substance ammunition to bear upon a transaction perceived to provide a repatriation of foreign subsidiary earnings without dividend or Code Sec. 966 consequences
Citation source
In: International tax journal. - Chicago. - Vol. 35 (2009),
http://library.link/vocab/creatorName
  • DeNovio, N.J
  • Kutzbach Sanches, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • group treatment
  • repatriation
Label
Schering-Plough: IRS trains its busines purpose and economic substance weaponry on deemed repatriations strategy
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/G-I/ITJ/6_35-48.zip
Publication

Library Locations

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