The Resource The new U.K.-U.S. agreement on dual consolidated losses

The new U.K.-U.S. agreement on dual consolidated losses

Label
The new U.K.-U.S. agreement on dual consolidated losses
Title
The new U.K.-U.S. agreement on dual consolidated losses
Creator
Subject
Language
eng
Summary
The United States and the United Kingdom have concluded an agreement on dual consolidated losses that remedies potential double taxation that arises from the interaction between the U.S. mirror legislation rule and the U.K. overseas rule for losses incurred by U.S. corporations through U.K. permanent establishments
Citation source
In: Tax notes international. - Arlington. - Vol. 44 (2006),
http://library.link/vocab/creatorName
  • Greenwald, L.J
  • Rubinger, J.L
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • corporate income tax
  • dual consolidated loss
  • double dipping
Label
The new U.K.-U.S. agreement on dual consolidated losses
Instantiates
Publication
Label
The new U.K.-U.S. agreement on dual consolidated losses
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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