The Resource The Barnes group case, the step transaction doctrine and substance over form

The Barnes group case, the step transaction doctrine and substance over form

Label
The Barnes group case, the step transaction doctrine and substance over form
Title
The Barnes group case, the step transaction doctrine and substance over form
Creator
Subject
Language
  • eng
  • eng
Summary
The author discusses the recent Barnes Group case, in which the taxpayers attempted to repatriate funds from Singapore by going through Bermuda. The IRS ignored two entities created as part of the transaction and treated the repatriated funds as a dividend from Singapore
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
Carman, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • repatriation
  • substance over form
  • step transaction
  • CFC
Label
The Barnes group case, the step transaction doctrine and substance over form
Instantiates
Publication
Note
20151008
Other control number
dfi_2015_02_us_1.html
Label
The Barnes group case, the step transaction doctrine and substance over form
Publication
Note
20151008
Other control number
dfi_2015_02_us_1.html

Library Locations

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