The Resource The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids

The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids

Label
The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
Title
The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
Creator
Subject
Language
eng
Summary
The United States intention to eliminate US tax deductions for interest payments by a domestic hybrid entity to a non-resident lender may have serious consequences for the many UK and European multinationals that use this structure. This article looks at the proposed regulations issued by the US tax authorities on February 26, 2001
Citation source
In: Tax planning international review. - London. - Vol. 28 (2001),
http://library.link/vocab/creatorName
  • VanderWolk, J.P
  • May, T
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • tax arbitrage
  • interest deduction
  • foreign income tax
Label
The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
Instantiates
Publication
Label
The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
Publication

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