US Issues Proposed Regulations on New Interest Barrier

Journal
Carman, P.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The article discusses the new US interest barrier rules and describes some of the most important parts of the Proposed Regulations, focusing particularly on the treatment of non-US corporations that are exposed to US taxation.