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Clifford Chance

Clifford Chance
Briefings

Briefings

IRS Limits 'Earnings Stripping' by Multinational Corporate Groups

17 October 2016

On October 13, 2016, the Treasury and the IRS issued regulations that make it harder for a non-US parent company with US subsidiaries to use intercompany debt to strip taxable earnings out of those subsidiaries.


 

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