Check-the-box: European options, U.S. and European consequences.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1997. The length of the article is 671 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A recent Belgian case that essentially imposed double taxation on a Belgian business with a permanent establishment in the Netherlands may be instructive for US and European businesses planning to restructure their operations in light of the US check-the-box regulations. The Belgian court found that Belgian losses could not be fully carried forward because of Dutch profits in the Belgian loss years. The losses were set off against the Dutch profits despite the fact the profits had been taxed in the Netherlands. Planning opportunities for US businesses with European operations are also presented.

Citation Details
Title: Check-the-box: European options, U.S. and European consequences.
Author: William J. Zink
Publication:The Tax Adviser (Magazine/Journal)
Date: February 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n2 Page: 79(3)

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