The Resource US ruling signals sharp turn

US ruling signals sharp turn

Label
US ruling signals sharp turn
Title
US ruling signals sharp turn
Creator
Subject
Summary
This article deals with IRS ruling 97-48 which attempts to overturn contract manufacturing structures based on earlier rulings and case law under which low taxed income from non-US manufacturing and sales operations escaped current taxation under the US controlled foreign company rules
Citation source
In: International Tax Review. - London. - Vol. 9 (1998),
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  • Granwell, A.W
  • Suringa, Dirk
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • contract manufacturing
Label
US ruling signals sharp turn
Publication

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