Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
Start by selecting your Topic of interest below. Then choose your Regions and finally refine the exact Subjects you are seeking clarity on to view detailed analysis provided by our carefully selected internationally recognised experts.
Results: 4 Answers
Corporate Tax
5.
Anti-avoidance
5.1
Are there anti-avoidance rules applicable to corporate taxpayers – if so, are these case law (jurisprudence) or statutory, or both?
 
United States
No answer submitted for this question.
5.2
What are the main ‘general purpose’ anti-avoidance rules or regimes, based on either statute or cases?
 
United States
No answer submitted for this question.
5.3
What are the major anti-avoidance tax rules (eg, controlled foreign companies, transfer pricing (including thin capitalisation), anti-hybrid rules, limitations on losses or interest deductions)?
 
United States
No answer submitted for this question.
5.4
Is a ruling process available for specific corporate tax issues or desired domestic or cross-border tax treatments?
 
United States
No answer submitted for this question.
5.5
Is there a transfer pricing regime?
 
United States
No answer submitted for this question.
5.6
Are there statutory limitation periods?
 
United States
No answer submitted for this question.