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Recent Tax Court Memorandum Decision of Interest Re Cross-Border, Related-Party Debt Structures

July 9, 2012

Summary: Use of related-party Debt when a non-US corporation buys a US business is an important tool in international tax planning. The debt vs. equity issue is of importance both in respect of (i) the extent to which a non-US parent may be subject to US tax, and (ii) whether the US subsidiary may claim deductions for interest payments.

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Willys H. Schneider

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New York
 
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