Tyco International is latest taxpayer to challenge IRS on debt-equity in US Tax Court

Joe Dalton

August 14 2013

Fire protection and security company Tyco International is taking on the Internal Revenue Service (IRS) in the US Tax Court after the tax authority tried to re-characterise intra-group financing transactions as equity, rather than debt, instruments.

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Joe Dalton

Joe Dalton worked at ITR between 2011 and 2013

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