Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
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The work Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation 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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Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
Resource Information
The work Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation 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
- Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation
- Language
- eng
- Summary
- The Obama Administration's "Green Book" on tax reform, released in May 2009, included a proposal to limit the "shifting of income" out of the United States through intangible property transfers. This proposal would clarify the definition of intangible property. The author describes the relevant sections and regulations, legislative history and analyses the proposal, and concludes that the proposal would represent a change in the law and not a clarification
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 39 (2010),
- Geographic coverage
- International
- Language note
- English
Context
Context of Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporationWork of
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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/eUBBkkjlNJ0/" 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/eUBBkkjlNJ0/">Clarification or modification? The tax treatment of the outbound transfer of goodwill, going concern value, and workforce in place to a foreign corporation</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>