The Resource The scope of the DCL Regulations

The scope of the DCL Regulations

Label
The scope of the DCL Regulations
Title
The scope of the DCL Regulations
Creator
Subject
Language
eng
Summary
The purpose of this article is to familiarize the reader with the complex rules intended to prevent U.S. taxpayers from using one economic loss twice based on differences in tax rules between the U.S. and foreign jurisdictions. The article describes the objectives of the Dual Consolidated Losses (DCL) Regulations and their scope, as well as describing certain transactions that may provide similar economic results but are not subject to the limitations of these rules
Citation source
In: Tax management international journal. - Arlington. - Vol. 45 (2016), no. 9 ; 34 p
http://library.link/vocab/creatorName
  • Altman, Z.D
  • Solomon, A.P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • dual consolidated loss
  • double dipping
  • hybrid mismatch
  • hybrid entity
  • dual residence
  • REIT
  • regulated investment company
  • small business corporation
  • foreign company
  • insurance company
  • CFC
Label
The scope of the DCL Regulations
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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