The Resource State restrictions on deductions for interest expenses paid to related foreign persons

State restrictions on deductions for interest expenses paid to related foreign persons

Label
State restrictions on deductions for interest expenses paid to related foreign persons
Title
State restrictions on deductions for interest expenses paid to related foreign persons
Creator
Subject
Language
eng
Summary
This article describes state tax systems operating independently from federal tax law, which is the increasing number of states that have enacted laws that disallow deductions for interest expenses paid to related parties, including related foreign persons. It focuses on the impact of these deduction disallowance provisions on interest expense payments made by a domestic corporation to a related foreign corporation, such as a U.S. subsidiary's interest payments to its foreign parent corporation
Citation source
In: International tax journal. - Chicago. - Vol. 32 (2006),
http://library.link/vocab/creatorName
Schadewald, M.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • state tax
  • connected person
Label
State restrictions on deductions for interest expenses paid to related foreign persons
Instantiates
Publication
Label
State restrictions on deductions for interest expenses paid to related foreign persons
Publication

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