The Resource Territoriality and the original intent of Subpart F

Territoriality and the original intent of Subpart F

Label
Territoriality and the original intent of Subpart F
Title
Territoriality and the original intent of Subpart F
Creator
Subject
Language
eng
Summary
This article argues that U.S. adoption of a territorial-based tax system would undermine the original intent of Subpart F, as demonstrated in a 1961 memorandum by law professor and tax official Stanley S. Surrey. The memorandum is reproduced in the appendix to this article
Citation source
In: Tax notes international. - Falls Church. - Vol. 86 (2017), no. 11 ; p. 1009-1015
http://library.link/vocab/creatorName
Avi-Yonah, R.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • territoriality principle
  • Subpart F income
  • CFC
Label
Territoriality and the original intent of Subpart F
Instantiates
Publication
Label
Territoriality and the original intent of Subpart F
Publication

Library Locations

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