The Resource U.S. tax review : multinational and foreign corporations, partnership interest sales, and IRS letter rulings

U.S. tax review : multinational and foreign corporations, partnership interest sales, and IRS letter rulings

Label
U.S. tax review : multinational and foreign corporations, partnership interest sales, and IRS letter rulings
Title
U.S. tax review : multinational and foreign corporations, partnership interest sales, and IRS letter rulings
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors examine recent proposed legislation on the tax treatment of multinational and foreign corporations, new rules on partnership interest, and IRS rulings on dual consolidated losses, the transfer of shares in a foreign corporation, and the base erosion and antiabuse tax (BEAT)
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 1 ; p. 33-38
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • foreign company
  • dual consolidated loss
  • share transfer
  • partnership
  • BEAT
Label
U.S. tax review : multinational and foreign corporations, partnership interest sales, and IRS letter rulings
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/T/TNI/vol.102/1_33-38.pdf
Publication
Note
20210430

Library Locations

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