The Resource U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)

U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)

Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)
Title
  • U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5)
  • Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)
Creator
Subject
Language
eng
Summary
This paper, part one of a five-part series, seeks to bring an international perspective to the ostensibly unique U.S. inversions controversy and developments in both the United States and other countries respecting earnings stripping (or thin capitalization, as it is called in most other countries)
Citation source
In: Tax notes international. - Arlington. - Vol. 29 (2003),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • earnings stripping
  • thin capitalization
  • inversion transaction
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)
Instantiates
Publication
Label
U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)
Publication

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