The Resource Using associated foreign corporations to maximize DISC tax deferral

Using associated foreign corporations to maximize DISC tax deferral

Label
Using associated foreign corporations to maximize DISC tax deferral
Title
Using associated foreign corporations to maximize DISC tax deferral
Creator
Subject
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
Instantiates
Publication
Label
Using associated foreign corporations to maximize DISC tax deferral
Publication

Library Locations

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      52.3736660 4.9336932
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