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Articles

2020

Taxation-Transnational

University of Washington School of Law

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A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz Jan 2020

A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz

Articles

In this report, Kadet and Koontz continue their series of articles on various aspects of applying effectively connected income taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States.