The Resource The Final Section 385 Regulations : Part I

The Final Section 385 Regulations : Part I

Label
The Final Section 385 Regulations : Part I
Title
The Final Section 385 Regulations : Part I
Creator
Subject
Language
eng
Summary
The article explains the regulations under Internal Revenue Code Section 385 issued by the Treasury Department on October 13, 2016.These regulations aim to prevent multinational corporations from reducing their U.S. taxable income through "earnings stripping" practices. To achieve this objective, the regulations provide a framework to determine whether certain interests in related entities are to be treated as equity rather than as debt for tax purposes
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 1 ; 10 p
http://library.link/vocab/creatorName
  • Connors, P.J
  • Spudis de Marigny, B
  • Rodgers, M.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
earnings stripping
Label
The Final Section 385 Regulations : Part I
Instantiates
Publication
Label
The Final Section 385 Regulations : Part I
Publication

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