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Fifty Years of Subpart F Revisited In the Light of Modified Economic Conditions.
- Source :
- Intertax, International Tax Review; Dec2012, Vol. 40 Issue 12, p683-690, 8p
- Publication Year :
- 2012
-
Abstract
- The article discusses the changes in the enactment of the subpart F regulations based on a data from Switzerland, Bermuda, and Germany. It says that the examination of the data alleged inefficiency of subpart F within the economic conditions of the globalized world. It mentions that the controlled foreign corporation (CFC) has lost its rationale and justification.
Details
- Language :
- English
- ISSN :
- 01652826
- Volume :
- 40
- Issue :
- 12
- Database :
- Complementary Index
- Journal :
- Intertax, International Tax Review
- Publication Type :
- Periodical
- Accession number :
- 83742570