The Resource Solving the lockout effect

Solving the lockout effect

Label
Solving the lockout effect
Title
Solving the lockout effect
Creator
Subject
Language
  • eng
  • eng
Summary
This article examines the taxation of foreign sourced earnings of U.S. multinationals, including Code Sec 965, Code Sec 956, repatriation and the foreign tax credit, comparing full inclusion to territorial system and effect on lockout, and the great debate and alternatives to solving the lockout effect
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 89 (2011),
http://library.link/vocab/creatorName
  • DeNovio, N.J
  • Choi, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • foreign source income
  • foreign tax credit
  • repatriation

Library Locations

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      52.3736660 4.9336932
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