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

Lubin, Mark L.; Pollack, Lawrence A.
September 1994
CPA Journal;Sep94, Vol. 64 Issue 9, p88
Academic Journal
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.


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