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Academic Journal

The Hidden Complexities of the Code Sec. 245A Holding Period Requirement.

  • Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p35-43. 9p. 1 Diagram.

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Academic Journal

Foreign Tax Credit Planning: The Potential Benefits of Subpart F Income.

  • Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p13-24. 12p. 6 Diagrams, 5 Charts.

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Academic Journal

Business Risk Allocation: The Outermost Boundary of the Arm's Length Principle and the Amazon Case.

  • Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p5-12. 8p. 1 Graph.

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Academic Journal

The Proposed GILTI High-Tax Exception.

  • Source: International Tax Journal. Jul/Aug2019, Vol. 45 Issue 4, p3-54. 3p.

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Academic Journal

More Investment-Friendly Tax Incentives in Hong Kong for Offshore Funds.

  • Source: International Tax Journal. Sep/Oct2016, Vol. 42 Issue 5, p35-42. 8p.

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Academic Journal

Recent Policies on PRC Individual Income Tax.

  • Source: International Tax Journal. Sep/Oct2016, Vol. 42 Issue 5, p29-43. 6p.

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Academic Journal

China's GAAR and New Rules on Non-Tax Residents' Indirect Transfers of Assets.

  • Source: International Tax Journal. May/Jun2015, Vol. 41 Issue 3, p43-49. 7p. 2 Charts.

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