Articles tagged: "interest expense"

1: Implications of New Interest Expense Rules for US Multinationals

This article describes how the new Internal Revenue Code Section 864(e), which provides an opportunity for taxpayers to elect to modify their interest expense allocation for foreign tax credit purposes, will impact US multinationals.

2: New Interest Expense Allocation Rules

This article analyzes new Internal Revenue Code Section 864(e), which provides an opportunity for taxpayers to elect to modify their interest expense allocation for foreign tax credit purposes.