SUBPART F

August 23, 2001

Subpart F and e-commerce: the phantom menace By Dave Warco and Levente Nyari

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

ITR Asia-Pacific Tax Awards 2022: shortlist announced

ITR is delighted to reveal all the shortlisted firms, teams and practitioners – winners will be announced on August 25

James Wilson, July 07, 2022

MNEs' face VAT fines over electronic services in South Africa

Multinational enterprises run the risk of hefty penalties if the company in question fails to register for VAT when providing electronic services in South Africa.

Siqalane Taho, July 06, 2022

Companies need strong tax risk management for outsourcing

Tax directors have urged companies to ensure they have robust tax risk management controls when outsourcing tax functions.

Siqalane Taho, July 06, 2022

Fujiyoshida, Japan Beautiful view of mountain Fuji and Chureito pagoda at sunset, japan in the spring with cherry blossoms

Japan set to reap benefits of tax windfall

Japan reports a windfall from all types of taxes after the government revised its stimulus package. This could lead to greater corporate tax incentives for businesses.

Danish Mehboob, July 04, 2022

Coin-operated binoculars looking out over a mountain landscape

EU tax advice rules may narrow scope of DAC6 disclosures

Sources at Netflix, the European Commission and elsewhere consider the impact of incoming legislation to regulate tax advice in the EU – if it ever comes to pass.

Danish Mehboob, July 04, 2022

This week in tax: EU officials consider loopholes to minimum tax

This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.

Josh White, July 01, 2022