Document Type

Article

Publication Date

1999

Abstract

Monica Gianni examines the international tax planning and structuring opportunities generated by the check-the-box regulations and evaluates the federal revenue authorities’ attempts to curb the resultant “abuses.”

Comments

This article is reprinted with the publisher’s permission from the Journal of Passthrough Entities, a bi-monthly journal published by Wolters Kluwer. Copying or distribution without the publisher’s permission is prohibited. To subscribe to the Journal of Passthrough Entities or other Wolters Kluwer Journals please call 800-449-8114 or visit CCHGroup.com. All views expressed in the articles and columns are those of the author and not necessarily those of Wolters Kluwer or any other person. © CCH Incorporated. All Rights Reserved.

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