Abstract
This chapter starts with an overview of the US tax-free regimes and then describes international outbound transactions, including the transfer of partnership interests, the branch loss recapture rule, the transfer of intangibles, the liquidation of a foreign corporation into a parent corporation, foreign to foreign rules, as well as the distribution of stock of a foreign corporation.
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Lessambo, F.I. (2016). International Outbound Transactions. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_18
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DOI: https://doi.org/10.1057/978-1-349-94935-9_18
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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