US: : Safe harbour eligibility.

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 34, Nº. 10 (3/9/2015), 2015
• Idioma: inglés
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• Resumen

  • The article reports on a recent chief counsel advice by U.S. the Internal Revenue Service (IRS) that trading in stock or securities under trading safe harbors is not constituted by the fund and the foreign feeder engaged in lending and stock distribution activities. According to the IRS, income of foreign corporation that engages in a business or trade within the U.S. is taxable.