Bright-Line Test Determines Substantial Business Activities Under Inversion Rules | Lauzen Accounting

Bright-Line Test Determines Substantial Business Activities Under Inversion Rules

Expanded IRS Online Services Put Taxpayer Information at Risk, Senate Committee Told
June 3, 2015
Practice Management Feature: Education and Learning
June 10, 2015
Expanded IRS Online Services Put Taxpayer Information at Risk, Senate Committee Told
June 3, 2015
Practice Management Feature: Education and Learning
June 10, 2015

Final regulations were issued for determining when an expanded affiliated group will be considered to have substantial business activities in a foreign country, which allows a foreign corporation to escape application of the inversion rules.

Source:: AICPA – Tax

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