ARTICLES - THE U.S. TREASURY'S SUBPART F REPORT: PLUS ÇA CHANGE, PLUS C'EST LA MÊME CHOSE? - This articles discusses the U.S. Treasury Department's long-awaited study of Subpart F, entitled "The Deferral of Income Earned through U.S. Controlled Foreign Corporations", released on 29 December 2000. The article first summarizes the Treasury Study and highlights its main conclusions and ...
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2001
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| Authors: | Avi-Yonah, Reuven S. |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 55.2001, 5, p. 185-188
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