The Resource The enhancement of the earnings-stripping provision

The enhancement of the earnings-stripping provision

Label
The enhancement of the earnings-stripping provision
Title
The enhancement of the earnings-stripping provision
Creator
Subject
Summary
This article reviews the changes in the legislation in order to enhance the earnings-stripping rules, which enhances the denial of an interest deduction under Section 163 to cover interest payments by a US corporate borrower to an unrelated lender if the loan repayment is guaranteed by a foreign party that is related to the borrower. The author criticizes the measure and focuses on a possible improvement to the area, through an interest allocation method to determine the borrower's interest deduction
Citation source
In: Tax Notes International. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
Doernberg, R.L
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • interest deduction
Label
The enhancement of the earnings-stripping provision
Instantiates
Publication
Label
The enhancement of the earnings-stripping provision
Publication

Library Locations

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