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Foreign notional interest regimes may hinder deductions of US subsidiaries
- Source :
- The Tax Adviser. October, 2021, Vol. 52 Issue 10
- Publication Year :
- 2021
-
Abstract
- The recently enacted U.S. anti-avoidance tax rules targeting hybrid mismatches undoubtedly cast a very wide net. The application of these rules poses substantial challenges for global businesses and international tax [...]
- Subjects :
- Subsidiary corporations -- Taxation
Affiliated corporations -- Taxation
Foreign corporations -- Taxation
Interest deductions -- Laws, regulations and rules
Dividends -- Taxation
Government regulation
Company dividends
Banking, finance and accounting industries
Business
Internal Revenue Code (I.R.C. 245A) (I.R.C. 267A)
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 52
- Issue :
- 10
- Database :
- Gale General OneFile
- Journal :
- The Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- edsgcl.698137625