The Resource The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
Resource Information
The item The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
- Title
- The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
- 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
- Label
- The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-attacks-cross-border-tax-arbitrage/_9yIVMNGM-o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-attacks-cross-border-tax-arbitrage/_9yIVMNGM-o/">The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-attacks-cross-border-tax-arbitrage/_9yIVMNGM-o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-attacks-cross-border-tax-arbitrage/_9yIVMNGM-o/">The U.S. attacks cross-border tax arbitrage: domestic reverse hybrids</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
