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					  <title><![CDATA[Implications of New Interest Expense Rules for US Multinationals]]></title>
					  <link>http://www.BigArticles.com/articles/315747/1/Implications-of-New-Interest-Expense-Rules-for-US-Multinationals/Page1.html</link>
					  <description><![CDATA[Internal Revenue Code ("Code") section 864(e), implemented through Temp. Treas. Reg. Sec. 1.861-11T, requires all members of a "domestic affiliated group" to be treated as one corporation for purposes of allocating interest expense between domestic and foreign source income. Therefore, by applying this rule, the foreign-source income derived from a foreign entity that incurs its own interest expense can be reduced twice: once by the foreign entity's own actual interest payments and second by the imputed interest paid by the domestic group that is apportioned to the asset that earned the foreign-source income.]]></description>
					  <author>no@spam.com (Douglas Stransky)</author>
					  <pubDate>Sat, 01 Mar 2008 00:00:00 EST</pubDate>
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					  <title><![CDATA[New Interest Expense Allocation Rules]]></title>
					  <link>http://www.BigArticles.com/articles/313268/1/New-Interest-Expense-Allocation-Rules/Page1.html</link>
					  <description><![CDATA[Internal Revenue Code ("Code") section 864(e), implemented through Temp. Treas. Reg. Sec. 1.861-11T, requires all members of a "domestic affiliated group" to be treated as one corporation for purposes of allocating interest expense between domestic and foreign source income.  Therefore, by applying this rule, the foreign-source income derived from a foreign entity that incurs its own interest expense can be reduced twice: once by the foreign entity's own actual interest payments and second by the imputed interest paid by the domestic group that is apportioned to the asset that earned the foreign-source income.]]></description>
					  <author>no@spam.com (Douglas Stransky)</author>
					  <pubDate>Tue, 26 Feb 2008 00:00:00 EST</pubDate>
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					  <title><![CDATA[International Tax Free Reorganizations]]></title>
					  <link>http://www.BigArticles.com/articles/309256/1/International-Tax-Free-Reorganizations/Page1.html</link>
					  <description><![CDATA[In the world of international business, corporations that operate in different countries sometimes pursue reorganizations. They may do this to streamline operations to maintain a competitive advantage. They may also do it to change their corporate 'persona' with a new management and operating structure. When a multinational corporation reorganizes, it takes into consideration the tax implications.]]></description>
					  <author>no@spam.com (Douglas Stransky)</author>
					  <pubDate>Sun, 10 Feb 2008 00:00:00 EST</pubDate>
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					  <title><![CDATA[APB23 Implications for Corporations with Subpart F Income]]></title>
					  <link>http://www.BigArticles.com/articles/304562/1/APB23-Implications-for-Corporations-with-Subpart-F-Income/Page1.html</link>
					  <description><![CDATA[If your company intends to indefinitely reinvest all of your CFC's accumulated unremitted earnings, can your company utilize the APB 23 exception to not record deferred taxes on the portion of your CFC's unremitted earnings that relate to your CFC's investment in another 30% owned foreign subsidiary.<BR>
<BR>
Facts: <BR>
<BR>
Company A operates in the United States and owns 100% of UK Subsidiary B, a controlled foreign corporation (CFC).]]></description>
					  <author>no@spam.com (Douglas Stransky)</author>
					  <pubDate>Wed, 30 Jan 2008 00:00:00 EST</pubDate>
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