The Resource The anti-hybrid rules of the new dividends received deduction
The anti-hybrid rules of the new dividends received deduction
Resource Information
The item The anti-hybrid rules of the new dividends received deduction 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 anti-hybrid rules of the new dividends received deduction 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
- 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
- Language
- eng
- Label
- The anti-hybrid rules of the new dividends received deduction
- Title
- The anti-hybrid rules of the new dividends received deduction
- 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
- Label
- The anti-hybrid rules of the new dividends received deduction
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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-anti-hybrid-rules-of-the-new-dividends/n4Cu9E6Ppt4/" 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-anti-hybrid-rules-of-the-new-dividends/n4Cu9E6Ppt4/">The anti-hybrid rules of the new dividends received deduction</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-anti-hybrid-rules-of-the-new-dividends/n4Cu9E6Ppt4/" 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-anti-hybrid-rules-of-the-new-dividends/n4Cu9E6Ppt4/">The anti-hybrid rules of the new dividends received deduction</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>
