What people are saying - Write a review
We haven't found any reviews in the usual places.
Definition of a base company
Base companies in international tax planning
12 other sections not shown
988 transactions advantages anti avoidance legislation applicable to taxable AStG attributable Aussensteuergesetz base company income base company operations base company structures beginning after Dec captive insurance controlled foreign corporation corporate income tax determined dividends domestic corporation domestic investment domestic shareholders double taxation economic effect F type legislation factors finance company Finland Finnish firms Fisc foreign base company foreign direct investment foreign investment foreign personal holding foreign subsidiary foreign tax credit German incorporated as I.R.C. increase insurance income intangible property holding interest International Tax Avoidance investor multinational corporation Multinational Enterprise ownership parent company passive income percent personal holding company production rate of return related person revenues rules Subpart F income supra note Sweden tainted income tax burden tax haven tax incidence tax liability Tax Mgmt tax rate tax treaties taxable income taxable years beginning theory Treas United States shareholders United States tax Verwaltungsgrundsatze West-Germany