RECENT DEVELOPMENTS - UNITED STATES: FOREIGN PERSONAL HOLDING COMPANIES AND THE AMERICAN JOBS CREATION ACT 2004 - This article focuses on the changes made to the Internal Revenue Code (the Code) provisions relating to foreign personal holding companies (FPHCS) by the American Jobs Creation Act of 2004. A complete analysis of the amendments is provided.
| Year of publication: |
2005
|
|---|---|
| Authors: | Joseph, Anton |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 7.2005, 2, p. 96
|