Foreign personal holding companies and the American Jobs Creation Act 2004

Journal
Author
Joseph, A.
Country
United States
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article focuses on the changes made to the Internal Revenue Code provisions relating to foreign personal holding companies (FPHCs) by the American Jobs Creation Act of 2004. A complete analysis of the amendments is provided.