Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
International Tax Planning After Check-The-Box, Monica Gianni
International Tax Planning After Check-The-Box, Monica Gianni
UF Law Faculty Publications
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.”