Recent law changes affecting foreign compensatory trusts.

Autor: Rabitz, Steven W.
Zdroj: Tax Notes; 12/13/99, Vol. 85 Issue 11, p1467, 2p
Abstrakt: Focuses on legal changes in the United States affecting foreign compensatory trusts. Deferred compensatory arrangements for executives of foreign companies and their US subsidiaries employing US persons; Internal Revenue Code provisions on these issues; Steps taken to check abuses of tax shelters.
Databáze: Supplemental Index