Recommended Citation
Jeffery M. Kadet and David L. Koontz, A Case Study: Effectively Connected Income, 167 Tax Notes Fed. 217 (2020), https://digitalcommons.law.uw.edu/faculty-articles/594
Publication Title
Tax Notes Federal
Document Type
Article
Abstract
In this report, Kadet and Koontz continue their series of articles on various aspects of applying effectively connected income taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States.