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Foreign Corporation's Loans Originated in US by its Agent are Subject to US Tax on a Net Income Basis
Practical Law Legal Update 9-500-3112 (Approx. 2 pages)
Foreign Corporation's Loans Originated in US by its Agent are Subject to US Tax on a Net Income Basis
by PLC Finance
| Published on 25 Sep 2009 • USA (National/Federal) |
An update on an IRS generic legal advice memorandum that analyzes a foreign corporation's US lending activities.