Contract Manufacturing Regulations: A Substantial Contribution?
Journal
Country
United States
Published Date
Issue
Bulletin for International Taxation 2009 (Volume 63), No. 12
Document
The author, in this article, describes and examines some of the key changes brought about by the US Contract Manufacturing Regulations of December 2008, which address contract manufacturing structures and the branch manufacturing rules, and comments on the unresolved issues that remain.