U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)

Resource Information

The work U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1) 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

U.S. inversions and earnings stripping initiatives : a forum for international commentary (part 1 of 5) | Inversions, earnings stripping - thin capitalization and related matters : an international perspective (part 1)

Creator

• Boidman, N

Subject

• thin capitalization
• inversion transaction
• earnings stripping

Language

eng

Summary

This paper, part one of a five-part series, seeks to bring an international perspective to the ostensibly unique U.S. inversions controversy and developments in both the United States and other countries respecting earnings stripping (or thin capitalization, as it is called in most other countries)

Citation source

In: Tax notes international. - Arlington. - Vol. 29 (2003),

Geographic coverage

International

Language note

English