Abstract

http://ssrn.com/abstract=1529530
 
 

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U.S. - Source Interest Income from a Lending Business


Jonathan Zhu


Wilson Sonsini Goodrich & Rosati

Myra Sutanto Shen


Wilson Sonsini Goodrich & Rosati

Brett R. Dick


Jones Day

November 16, 2009

Tax Notes, Vol. 125, No. 7, p. 785, 2009

Abstract:     
A recent chief counsel memorandum held that U.S. - source interest income of a foreign corporation is income effectively connected with that corporation's lending business. This article evaluates the analysis of the memorandum and concludes that its position is incorrect under current law.

Number of Pages in PDF File: 6

Keywords: effectively connected income, U.S. trade or business, lending business

JEL Classification: K34

Accepted Paper Series


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Date posted: December 30, 2009  

Suggested Citation

Zhu, Jonathan and Shen, Myra Sutanto and Dick, Brett R., U.S. - Source Interest Income from a Lending Business (November 16, 2009). Tax Notes, Vol. 125, No. 7, p. 785, 2009. Available at SSRN: http://ssrn.com/abstract=1529530

Contact Information

Jonathan Zhu (Contact Author)
Wilson Sonsini Goodrich & Rosati ( email )
650 Page Mill Rd
Palo Alto, CA 94304-1050
United States
Myra Sutanto Shen
Wilson Sonsini Goodrich & Rosati ( email )
650 Page Mill Rd
Palo Alto, CA 94304-1050
United States
Brett R. Dick
Jones Day ( email )
51 Louisiana Avenue Northwest
Washington, DC 20001
United States
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