A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
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The work A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
Resource Information
The work A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing
- Summary
- The Internal Revenue Code contains rules which effectively limit the percentage of a business' capital which can be raised in the form of debt, most notably in the case of foreign ownership of US companies. One such illustration is the recent retroactive expansion of the earnings stripping rules under the IRC Section 163(j)
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 48 (1994),
- Geographic coverage
- North America
- Language note
- English
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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/resource/GUM4ui0mmKw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/GUM4ui0mmKw/">A short history of the portfolio interest exemption and US real estate investment by non-residents and foreign corporations : too much of a good thing</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>
