INTERNATIONAL: DEBT-EQUITY CHARACTERIZATION AND CROSS-BORDER INVESTMENT: AUSTRALIA AND THE UNITED STATES - Two recent determinations made by the Internal Revenue Service (hereinafter: IRS) in the United States have given an understanding of the manner in which the US tax authorities will apply Sec. 385 of the Internal Revenue Code in the future. This is a crucial area of tax administration having ...
| Year of publication: |
2004
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| Authors: | Joseph, Anton |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 6.2004, 6, p. 216-223
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