The Resource Using associated foreign corporations to maximize DISC tax deferral
Using associated foreign corporations to maximize DISC tax deferral
Resource Information
The item Using associated foreign corporations to maximize DISC tax deferral represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Using associated foreign corporations to maximize DISC tax deferral represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the pros and cons of establishing and participating in an associated foreign corporation (AFC). It provides exporters with opportunities not generally available as part of the domestic international sales corporation ( DISC) programme, including the ability to use debt structures and rely on related suppliers and other related parties rather than on the DISC itself, but if the AFC or DISC fails to meet specific requirements, tax deferral can then be terminated
- Language
- eng
- Label
- Using associated foreign corporations to maximize DISC tax deferral
- Title
- Using associated foreign corporations to maximize DISC tax deferral
- Language
- eng
- Summary
- This article discusses the pros and cons of establishing and participating in an associated foreign corporation (AFC). It provides exporters with opportunities not generally available as part of the domestic international sales corporation ( DISC) programme, including the ability to use debt structures and rely on related suppliers and other related parties rather than on the DISC itself, but if the AFC or DISC fails to meet specific requirements, tax deferral can then be terminated
- Citation source
- In: Journal of international taxation. - New York. - Vol. 18 (2007),
- http://library.link/vocab/creatorName
-
- Feinschreiber, R
- Kent, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- associated companies
- Domestic International Sales Corporation
- deferral
- Label
- Using associated foreign corporations to maximize DISC tax deferral
- Label
- Using associated foreign corporations to maximize DISC tax deferral
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Using-associated-foreign-corporations-to-maximize/_tR1MLnw41w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Using-associated-foreign-corporations-to-maximize/_tR1MLnw41w/">Using associated foreign corporations to maximize DISC tax deferral</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Using-associated-foreign-corporations-to-maximize/_tR1MLnw41w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Using-associated-foreign-corporations-to-maximize/_tR1MLnw41w/">Using associated foreign corporations to maximize DISC tax deferral</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>