International Tax Controversies: New Subpart F Income Pro Rata Allocation Rules - Apache's Last Ride

Proposed changes to Reg. 1.951-1(e) introduce a valuation-based test for determining a US shareholder's pro rata share of the controlled foreign corporation's income for situations in which a CFC has multiple classes of stock outstanding and the distribution of earnings among two or more c...

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Veröffentlicht in:	Journal of Taxation of Global Transactions 2004-10, Vol.4 (3), p.21
Hauptverfasser:	Fuller, James P, Bassett, Barton W S
Format:	Artikel
Sprache:	eng
Schlagworte:	Controlled foreign corporations Income distribution International taxation Multinational corporations Reg. 1.951-1(e) Tax controversies Tax regulations
Online-Zugang:	Volltext
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