Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip
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The work Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip 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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Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip
Resource Information
The work Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip 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
- Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip
- Language
- eng
- Summary
- This article reviews the technical issues presented by the NA General Partnership & Subsidiaries case. This case highlights the ongoing tension in the debate over international tax "arbitrage". In particular, the case illustrates the difficulties posed by a system without clearly defined policies or guidelines for distinguishing between appropriate and inappropriate "double dip" planning. The law has evolved into a set of hypertechnical and narrowly crafted anti-abuse rules that taxpayers can frequently avoid and increasingly aggressive (but sometimes inconsistent) recent efforts by the IRS to challenge certain hybrid instruments and structures through common law doctrines
- Citation source
- In: International tax journal. - Chicago. - Vol. 38 (2012),
- 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/ULlCnkSGoHQ/" 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/ULlCnkSGoHQ/">Tax court upholds hybrid arrangement : NA General Partnership & Subsidiaries and the strange history of the double dip</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>
