The Resource Start-ups and international joint ventures : dispiriting encounters with the inversion rules

Start-ups and international joint ventures : dispiriting encounters with the inversion rules

Label
Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Title
Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Creator
Subject
Language
eng
Summary
In Notice 2014-52 and Notice 2015-79 and their implementing regulations, Treasury and the IRS changed definitions in Sec. 7874. This section subjects a domestic corporation or domestic partnership that 'inverts' into a foreign corporation or the subsidiary of a foreign corporation to certain adverse U.S. tax rules. This article identifies scenarios that joint ventures may encounter with the application of Sec. 7874 and shows how they may be impacted by the anti-inversion rules. It also notes possible ways to address the consequences of the anti-inversion rules
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 8 ; 9 p
http://library.link/vocab/creatorName
  • Harrington, J.L
  • Eggert, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • joint venture
  • anti-inversion
  • foreign company
Label
Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Instantiates
Publication
Label
Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Publication

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      52.37366609999999 4.9336932
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