The Resource U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)

U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)

Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)
Title
  • U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5)
  • U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)
Creator
Subject
Language
eng
Summary
Given the fundamental tax consequences that flow from the choice between debt and equity, one might hope to find a bright line distinguishing one from the other; however, in the United States at least, it is a known fact that no such line has been drawn
Citation source
In: Tax notes international. - Arlington. - Vol. 29 (2003),
http://library.link/vocab/creatorName
  • Culbertson, R.E
  • King, J.E
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • inversion transaction
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)
Instantiates
Publication
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 2 of 5) | U.S. rules on earnings stripping : background, structure, and treaty interaction (part 2)
Publication

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