The Resource The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions

The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions

Label
The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions
Title
The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions
Creator
Subject
Summary
The author gives an analysis of the 1995 regulations as applied to a conduit financing arrangement between both related and unrelated parties. The IRS may use the regulations to recharacterize multiparty financing transactions that have the efffect of reducing U.S. tax liability. The author describes the rules applicable to conduit financing arrangements involving a related or a non-related intermediate entity
Citation source
In: Tax Notes International. - Arlington. - Vol. 15 (1997),
http://library.link/vocab/creatorName
Haunschild, C.R
Language note
English
http://library.link/vocab/subjectName
  • loan
  • interest
  • withholding tax
  • conduit financing
Label
The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions
Instantiates
Publication
Abbreviated title
TaxNint
Label
The conduit financing regulations: treasury's attempt to curtail the use of multiparty financing transactions
Publication
Abbreviated title
TaxNint

Library Locations

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