Section 894: payments to flow-through entities
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The work Section 894: payments to flow-through entities 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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Section 894: payments to flow-through entities
Resource Information
The work Section 894: payments to flow-through entities 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
- 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),
- Language note
- English
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Context of Section 894: payments to flow-through entitiesWork 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/QERV-7b87xs/" 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/QERV-7b87xs/">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>
