The Resource Targeting business entity inversions : surrogation and domestication

Targeting business entity inversions : surrogation and domestication

Label
Targeting business entity inversions : surrogation and domestication
Title
Targeting business entity inversions : surrogation and domestication
Creator
Subject
Language
  • eng
  • eng
Summary
In October 2004, the US Congress passed the Jobs Creation Act of 2004, which added new Sec. 7874 to the Internal Revenue Code. This article addresses certain of the technical issues raised by the provision. The provisions relating to the inversion legislation, including provisions requiring reporting and provisions authorizing studies by Treasury on certain topics, are also discussed
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
Blessing, P.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • inversion transaction
  • CFC
  • merger
  • acquisition
Label
Targeting business entity inversions : surrogation and domestication
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2005/T/TAXMAINJ/vol.34/1_3-19.zip
Publication
Note
20050310

Library Locations

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