The Resource What's wrong with the new anti-inversion rules?

What's wrong with the new anti-inversion rules?

Label
What's wrong with the new anti-inversion rules?
Title
What's wrong with the new anti-inversion rules?
Creator
Subject
Language
eng
Summary
Among the problems with new Section 7874 is that it looks to all "former shareholders" in the domestic corporation regardless of whether they are domestic or foreign persons. This departure from the Section 367(a) regulations and reliance on foreign ownership in determining whether an inversion has occurred is nonsensical. The article provides an overview of the new rules and point out some problems with them, including the overly broad scope
Citation source
In: Journal of international taxation. - New York. - Vol. 16 (2005),
http://library.link/vocab/creatorName
Dolan, D.K.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • anti-inversion
  • shareholder
Label
What's wrong with the new anti-inversion rules?
Instantiates
Publication
Label
What's wrong with the new anti-inversion rules?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...