Section 1 of the Foreign Tax Code and the applicability of CFC rules : Federal Tax Court decision of 19 March 2002

Type

Journal

Author

Rasch, S.; Roeder, A.

Published Date

July 1, 2003

Issue

International Transfer Pricing Journal 2003 (Volume 10), No. 4

Commentary on a case concerning a German limited partnership granting a loan to a foreign related entity.