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Academic Journal

The Tax Guide to Offshore Lending.

Subjects: *FOREIGN loans; TAXATION of loans; UNITED States tax laws

  • Source: Tax Lawyer. Spring2021, Vol. 74 Issue 3, p523-610. 88p. 2 Graphs.

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Academic Journal

Unraveling the Tax Treaty.

Subjects: *TAX reform; *TAX evasion; INTERNATIONAL taxation

  • Source: Minnesota Law Review. 2020, Vol. 104 Issue 4, p1755-1837. 83p. 3 Charts.

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Academic Journal

code Sec. 367(a) and (d) After the TCJA.

Subjects: *TAXATION of intangible property; *FOREIGN corporations; *TAX free exchanges

  • Source: International Tax Journal. Nov/Dec2019, Vol. 45 Issue 6, p3-6. 4p.

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