The Resource The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes

The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes

Label
The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes
Title
The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes
Creator
Subject
Language
eng
Summary
This practitioner commentary discusses the active vs. passive distinction for royalties derived by U.S.-based multinational groups
Citation source
In: Tax management international journal. - Washington. - Vol. 35 (2006),
http://library.link/vocab/creatorName
Yoder, L.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • foreign source income
  • royalties
  • active income
  • passive income
  • Subpart F income
  • foreign tax credit
Label
The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes
Instantiates
Publication
Label
The incongruent definitions of active royalties for Subpart F and foreign tax credit purposes
Publication

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      52.3736660 4.9336932
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