Recent law changes affecting foreign compensatory trusts.
Autor: | Rabitz, Steven W. |
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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 |
Externí odkaz: |