The Resource Targeting business entity inversions : surrogation and domestication
Targeting business entity inversions : surrogation and domestication
Resource Information
The item Targeting business entity inversions : surrogation and domestication 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 Targeting business entity inversions : surrogation and domestication 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
- In October 2004, the US Congress passed the Jobs Creation Act of 2004, which added new Sec. 7874 to the Internal Revenue Code. This article addresses certain of the technical issues raised by the provision. The provisions relating to the inversion legislation, including provisions requiring reporting and provisions authorizing studies by Treasury on certain topics, are also discussed
- Language
- eng
- Label
- Targeting business entity inversions : surrogation and domestication
- Title
- Targeting business entity inversions : surrogation and domestication
- Language
- eng
- Summary
- In October 2004, the US Congress passed the Jobs Creation Act of 2004, which added new Sec. 7874 to the Internal Revenue Code. This article addresses certain of the technical issues raised by the provision. The provisions relating to the inversion legislation, including provisions requiring reporting and provisions authorizing studies by Treasury on certain topics, are also discussed
- Citation source
- In: Tax management international journal. - Washington. - Vol. 34 (2005),
- http://library.link/vocab/creatorName
- Blessing, P.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- inversion transaction
- CFC
- merger
- acquisition
- Label
- Targeting business entity inversions : surrogation and domestication
- Label
- Targeting business entity inversions : surrogation and domestication
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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/Targeting-business-entity-inversions-/AxL5ryqfBTc/" 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/Targeting-business-entity-inversions-/AxL5ryqfBTc/">Targeting business entity inversions : surrogation and domestication</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/Targeting-business-entity-inversions-/AxL5ryqfBTc/" 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/Targeting-business-entity-inversions-/AxL5ryqfBTc/">Targeting business entity inversions : surrogation and domestication</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>