Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders

Subpart F of the Internal Revenue Code is a body of anti-abuse provisions designed to prevent U.S. shareholders from avoiding tax on the earnings (Subpart F income) generated by foreign corporations they control. Overall, its provisions lack the tax principle of horizontal equity based on tax neutra...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The ATA journal of legal tax research 2020-03, Vol.18 (1), p.1-18
1. Verfasser:	Katz, Irwin J. (Jay)
Format:	Artikel
Sprache:	eng
Schlagworte:	Internal Revenue Code Stockholders Tax avoidance
Online-Zugang:	Volltext
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