| Autor: |
Lipeles, Stewart R., McDonald, John D., Myszka, Joseph A. |
| Zdroj: |
Taxes: The Tax Magazine; May2014, Vol. 92 Issue 5, p5-50, 7p |
| Abstrakt: |
The article focuses on U.S. substantial contribution test applied to controlled foreign corporations (CFCs) for tax purposes in the U.S. Topics include the manufacturing exception to the test, the taxation of foreign base company sales income (FBCSI), and auditing procedures for CFCs under U.S. internal revenue law. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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