TITLE

Heightened caution required to protect interest deductions of foreign-owned U.S. businesses

AUTHOR(S)
Lubin, Mark L.; Pollack, Lawrence A.
PUB. DATE
September 1994
SOURCE
CPA Journal;Sep94, Vol. 64 Issue 9, p88
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the need to exercise caution in applying financial methods to protect interest deductions of foreign-owned United States businesses. Significance of the Revenue Reconciliation Act of 1993; Changes in earnings stripping rules; Minimizing the impact of changes.
ACCESSION #
9411292000

 

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