Calianno, J.M
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The person Calianno, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Calianno, J.M
Resource Information
The person Calianno, J.M represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Calianno, J.M
32 Items by the Person Calianno, J.M
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- "D"s with drops and the Section 367 indirect stock transfer rules
- An opportunity and a possible trap under the U.S. dual consolidated loss regs
- Another attack on perceived repatriations - the IRS issues temporary regulations under Par. 956
- Biden administration's green book proposals would transform international tax rules
- CFC restructuring and disposition :how international provisions alter the general rules
- Congress and Treasury's attack on importing taxpayer-favorable tax attributes
- Cross-border stock compensation arrangements and reg. 1.1032-3 : a subsidiary's payment for its parent stock
- Dealing with PFICs in the modern GILTI era
- Domestic partnerships and GILTI : Treasury's novel approach to this quagmire
- Domestic reverse hybrids : Treasury seeks to tighten DCL rules
- Dual consolidated losses: Prop. Regs. relax triggering-event rules
- Final regulations : Section 367 does not apply to deemed Section 351 exchanges in Section 304(a)(1) transactions
- Guardian revisited : proposed regs attack Guardian and reverse hybrids
- IRS concludes that PFIC look-through rule applies to gain on sale of subsidiary stock
- IRS directive addresses gain recognition agreements
- IRS further clarifies dividend distributions to hybrids under U.S.-U.K. treaty
- IRS issues notice on "Killer B" transactions : curbing repatriation or overreaching?
- Inbound triangular reorganizations : the interaction of sections 367(a) and (b) under the new proposed regulations
- Navigating the IRS's attack on perceived repatriation transactions
- New Section 367 proposed regulations for Section 304(a)(1) transactions : the fiction continues without the cross-border traps
- Notice 2007-48 : a further attack on the "Killer B" and similar transactions
- Notice 2007-9 : a sound approach for applying the U.S. CFC look-through rule
- Preserving deductions and credits - The timely filing requirement of regs. par. 1.882-4
- Proposed regulations establish a new "event basis" rule for determining source of compensation for labor or personal services
- Section 332 liquidations with foreign corporations : always consider Section 367
- Section 367(a)(5) Proposed Regulations provide long-awaited guidance
- Section 367(b) - an in-depth analysis
- Shake-up for subpart F
- Spinning out of a sandwich structure - IRS provides favorable Code sec. 355 rulings
- The "Killer B" saga continues : IRS issues new regulations
- The CFC look-through rule : U.S. congress changes landscape of subpart F
- When does a conversion from a foreign corporation to a foreign branch entitle a domestic parent to a worthless stock loss?
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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/aLXXRkXHMeU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/aLXXRkXHMeU/">Calianno, J.M</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/resource/aLXXRkXHMeU/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/aLXXRkXHMeU/">Calianno, J.M</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>
