The Resource The anti-hybrid rules of the new dividends received deduction

The anti-hybrid rules of the new dividends received deduction

Label
The anti-hybrid rules of the new dividends received deduction
Title
The anti-hybrid rules of the new dividends received deduction
Creator
Subject
Language
eng
Summary
In this article, the author examines the application of anti-hybrid dividend provisions enacted in section 245A(e) to disallow duplicate U.S. and foreign tax benefits for some dividends
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 1 ; p. 65-81
http://library.link/vocab/creatorName
Wallace, D.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • hybrid mismatch
  • dividend
  • deductions
  • CFC
  • GILTI
Label
The anti-hybrid rules of the new dividends received deduction
Instantiates
Publication
Label
The anti-hybrid rules of the new dividends received deduction
Publication

Library Locations

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