The Resource Section 883 final regulations : generally positive

Section 883 final regulations : generally positive

Label
Section 883 final regulations : generally positive
Title
Section 883 final regulations : generally positive
Creator
Subject
Language
eng
Summary
On 25 August 2003 the final Regulations (TD 9087) under section 883 were issued, concluding the modification of Section 883 in the Tax Reform Act of1986 (TRA '86 and the Technical and Miscellaneous Revenue Act of 1988 (TAMRA). The fundamental modification made by TRA '86 was to change the income tax exemption for income earned by foreign companies from the international operation of ships or aircraft from a 'flag-based' exemption into a 'residence-based' exemption. This article reviews the main differences and similarities between the Final Regulations and the Second Proposed Regulations 0f 7 February 2000
Citation source
In: Journal of international taxation. - New York. - Vol. 15 (2004),
http://library.link/vocab/creatorName
  • Alpert, G
  • Rowe, K
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • exemption
  • shipping
  • foreign company
Label
Section 883 final regulations : generally positive
Instantiates
Publication
Label
Section 883 final regulations : generally positive
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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