Foreign personal holding companies and the American Jobs Creation Act 2004

Journal
Joseph, A.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 2
FormatPDF
EUR
40
| USD
45
(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.