The Resource Subpart F : revised active rents and royalties exception

Subpart F : revised active rents and royalties exception

Label
Subpart F : revised active rents and royalties exception
Title
Subpart F : revised active rents and royalties exception
Creator
Subject
Language
eng
Summary
This article looks at temporary regulations (T.D. 9733) providing that only activities of a controlled foreign corporation's own employees can be taken into account for active business tests used to determine whether rents or royalties are Subpart F income. The rules specify that cost-sharing arrangements can't be relied on to satisfy the active business tests, but clarify that activities can be conducted in multiple countries
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2016), no. 8 ; 4 p
http://library.link/vocab/creatorName
Yoder, L.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Subpart F income
  • rent
  • royalties
  • CFC
  • cost sharing arrangement
Label
Subpart F : revised active rents and royalties exception
Instantiates
Publication
Label
Subpart F : revised active rents and royalties exception
Publication

Library Locations

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