The Resource The exclusive application of the U.S. rate disparity test

The exclusive application of the U.S. rate disparity test

Label
The exclusive application of the U.S. rate disparity test
Title
The exclusive application of the U.S. rate disparity test
Creator
Subject
Language
eng
Summary
The authors argue that the U.S. Department of the Treasury contradicted its own regulations and prior pronouncements by releasing legal advice memorandum AM 2015-002 and that the IRS should withdraw the memorandum and consider whether and how to revise the tax rate disparity test through updated regulations
Citation source
In: Tax notes international. - Falls Church. - Vol. 79 (2015),
http://library.link/vocab/creatorName
  • Zollo, T.M
  • Hoerner, J
  • Wu, S.Y
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign base company income
  • CFC
  • branch rule
  • case law
Label
The exclusive application of the U.S. rate disparity test
Instantiates
Publication
Label
The exclusive application of the U.S. rate disparity test
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...