The Resource The Final Section 385 Regulations : Part II

The Final Section 385 Regulations : Part II

Label
The Final Section 385 Regulations : Part II
Title
The Final Section 385 Regulations : Part II
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. Part I of this article, published in the January 2017 Tax Management International Journal, described the operation of the general provisions and the documentation requirements. Part II discusses the transactional rules and consolidated return provisions
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 2 ; 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 II
Instantiates
Publication
Label
The Final Section 385 Regulations : Part II
Publication

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