The Resource Section 894: payments to flow-through entities
Section 894: payments to flow-through entities
Resource Information
The item Section 894: payments to flow-through entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Section 894: payments to flow-through entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the temporary and proposed regulations under Section 894 and the 1997 Taxpayer Relief Act change, introducing para 894(c) which in certain cases denied treaty benefits on payments to hybrid entities. In addition, the interaction of these new rules for payments to flow-through entities, some of the policy implications of the use of hybrids (foreign and US LLCs) in the tax treaty context, and the practical impact of the new rules is described
- Label
- Section 894: payments to flow-through entities
- Title
- Section 894: payments to flow-through entities
- Summary
- This article discusses the temporary and proposed regulations under Section 894 and the 1997 Taxpayer Relief Act change, introducing para 894(c) which in certain cases denied treaty benefits on payments to hybrid entities. In addition, the interaction of these new rules for payments to flow-through entities, some of the policy implications of the use of hybrids (foreign and US LLCs) in the tax treaty context, and the practical impact of the new rules is described
- Citation source
- In: Tax Management International Journal. - Washington DC. - Vol. 26 (1997),
- http://library.link/vocab/creatorName
-
- Klein, Carol D
- Renfroe, D.L
- Language note
- English
- http://library.link/vocab/subjectName
-
- hybrid entity
- transparency
- Label
- Section 894: payments to flow-through entities
- Abbreviated title
- TMIJ
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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/portal/Section-894-payments-to-flow-through/GVmBOBPPQTw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Section-894-payments-to-flow-through/GVmBOBPPQTw/">Section 894: payments to flow-through entities</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Section-894-payments-to-flow-through/GVmBOBPPQTw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Section-894-payments-to-flow-through/GVmBOBPPQTw/">Section 894: payments to flow-through entities</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
