The Resource TIPRA : a mixed bag for U.S. international tax

TIPRA : a mixed bag for U.S. international tax

Label
TIPRA : a mixed bag for U.S. international tax
Title
TIPRA : a mixed bag for U.S. international tax
Creator
Subject
Language
eng
Summary
The Tax Increase Prevention and Reconciliation Act (TIPRA) of 2005 includes a temporary CFC look-through rule and extends the active financing subpart F exception, but there are also several less than welcome provisions. The centerpiece of the law is a two-year extension (through 2010) of the favourable tax treatment for U.S. individuals of certain dividends and capital gains
Citation source
In: Journal of international taxation. - New York. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Mundaca, M.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • looking through
  • Subpart F income
  • dividend
  • capital gains tax
Label
TIPRA : a mixed bag for U.S. international tax
Instantiates
Publication
Label
TIPRA : a mixed bag for U.S. international tax
Publication

Library Locations

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