1987-08-01, English, Article, Journal or magazine article edition: Effect of new Sec. 864(e) on U.S. multinational enterprises. Bossart, Robert T.

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Bookmark: https://trove.nla.gov.au/version/60902300
Physical Description
  • Magazine/​Journal article
Published
  • New York State Society of Certified Public Accountants, 1987 August
Language
  • English

Edition details

Title
  • Effect of new Sec. 864(e) on U.S. multinational enterprises.
Appears In
  • The CPA Journal, v57, no.n8, 1987 August, p78(2) (ISSN: 0732-8435)
Author
  • Bossart, Robert T.
Published
  • New York State Society of Certified Public Accountants, 1987 August
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • The Tax Reform Act of 1986 may change the way US multinational corporations finance overseas operations. The new Section 864(e) of the Act alters the allocation of interest rules for multinational corporations. The interest expense is now allocated to the aggregate interest expense of the US consolidated group, rather than on a company-by-company basis. The proportion of interest expense allocated to foreign sources is now based on the ratio of consolidated foreign assets to consolidated total assets. Tax exempt assets can no longer be considered when allocating interest expenses. As a result of this change, foreign subsidiaries of US multinationals may borrow directly from local lenders, rather than obtain financing through the US parent.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
  • Gale Expanded Academic
Identifier
  • 5274604

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These 27 locations in All:

Library Access Call number(s) Formats held Language
Australian Catholic University. Open to the public ACP-5079; BPO CD-ROM ASK AT INFORMATION DESK <ACP-5079> Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 001488299; Full Text Available; Gale Cengage Expanded Academic ASAP - Available from 1989, 002051913; Full Text Available; ProQuest Central New Platform - Available from 1972 until 1975 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000098131; P657 C4; v.44:no.1(1974)-v.65(1995) Periodical; Journal, magazine, other English
CSIRO. Library Services. Not open to the public 999614670001981; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1972 until 1975, 999615930001981; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1987; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1976 until 1985 Periodical; Journal, magazine, other; Microform English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Deakin University. Deakin University Library. Open to the public 22P00261; GLG v.45:6(1975)-65(1995); WBL v.46:2(1976)-82:12(2012)imp, 23P30260; GLG v.44(1974)-45:5(1975) Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Federation University Australia Library. Federation University Australia - Gippsland campus library. Open to the public 657 CPA; v. 50, no. 1-; 1980-; incomplete Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b14736585; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public <177305>; Vol. 42, no. 1 - v. 67, no. 3; 1972 - Mar. 1997 Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 992061210802171; HF5601 .C45; (Impf.) Vol. 50(1980)-62, no.11(1992) Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 992711601751; 657.6105 CPA; v. 46 no. 1, (1976 Jan) to v.74 no. 12, (2004); lacks v. 74 no. 2 (2004 Feb.); These issues are held in the following formats; [Paper] : v. 56 (1986) to (2004); [Microfiche] : v. 45 (1976) to v. 55 (1985); OS; YOS-SER; 657.605 C418; v. 45, no. 12 (Dec. 1975) to v. 86, no. 5 (May 2016) ; Lacks v. 78, no. 12 & 2008 Index; MA; SER; 657.6105 C111; v. 77, (2007) to v. 85, no. 2 (Feb. 2015); PE; SER; 657.6105 CPA; v. 75 (2005) to v. 85, no. 12 (Dec. 2015) ; Lacks v. 78, no. 12 (2008) ; v. 79, no. 2 (2009); CA; SER, 99381301751; 657.605 C418; v. 42, no. 1 (Jan 1972) to v. 44 (Dec.1974); OS; YOS-SER; 657.6105 CPA; [Microfilm] v.41, no. 1 (Jan. 1971) to v. 45, no. 5 (May 1975); OS; YOS-SER Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 488763; S 657.05 NEW; Vol. 45, no. 12-v. 52, no. 1 (Dec. 1975-Jan. 1982) [lacks v.48, no.8], 2289082; S 657.05 NEW; Vol. 42, no. 1-v. 45, no. 5 (Jan. 1972-May 1975) . imperfect Periodical; Journal, magazine, other English
Plantagenet Shire Council Libraries. Mount Barker Library. Open to the public Held. Check holdings Periodical; Journal, magazine, other English
QLD Dept of Environment and Heritage Protection. EHP Library Services. May not be open to the public QDEH19486; Internet Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9915275610001341; PER 657.05 C111.j; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 45 (1975)-v. 62 (1992) Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Held. Not for ILL. Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public Ba P 657.05 CPA; v.45, no.12-v.69 no.2; Dec 1975-Feb. 1999; lacks v.60, no.6-12, Ba P 657.05 CPA; v.42, no.1-v.44, no.11; Jan. 1972-Nov. 1974; Impf Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.605/3; Vol. 45, no. 12-v. 83, no. 12; Dec. 1975-Dec. 2013, 657.605/3; Vol. 42, no. 1-v. 45, no. 5; Jan. 1972-May 1975 Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10068958; sshp HF5601 .N58 : 41(1971)-75(2005); 76(2006)-; lacking 42:11(1972); 55:5(1985) Periodical; Journal, magazine, other English
University of South Australia. University of South Australia Library. Open to the public 9942402501831; PER 657.09747 C882; v. 45, no. 12 (1975:Dec.)-v. 49, no. 12 (1979:Dec.) Periodical; Journal, magazine, other English
University of Tasmania. Open to the public .b10524447; Ironmtn ser v36-57;1966-87 Periodical; Journal, magazine, other English
University of Western Australia. University of Western Australia Library. Open to the public 9950869302101; HELD; V. 42-77, 78(1) ; 1972-2008 Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public Online access. Not available for document delivery Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9924582660001571; Online Periodical; Journal, magazine, other English
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This single location in Australian Capital Territory:

Library Access Call number(s) Formats held Language
National Library of Australia. Open to the public 488763; S 657.05 NEW; Vol. 45, no. 12-v. 52, no. 1 (Dec. 1975-Jan. 1982) [lacks v.48, no.8], 2289082; S 657.05 NEW; Vol. 42, no. 1-v. 45, no. 5 (Jan. 1972-May 1975) . imperfect Periodical; Journal, magazine, other English
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These 11 locations in New South Wales:

Library Access Call number(s) Formats held Language
Australian Catholic University. Open to the public ACP-5079; BPO CD-ROM ASK AT INFORMATION DESK <ACP-5079> Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 001488299; Full Text Available; Gale Cengage Expanded Academic ASAP - Available from 1989, 002051913; Full Text Available; ProQuest Central New Platform - Available from 1972 until 1975 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000098131; P657 C4; v.44:no.1(1974)-v.65(1995) Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Macquarie University. Macquarie University Library. Open to the public 992061210802171; HF5601 .C45; (Impf.) Vol. 50(1980)-62, no.11(1992) Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Held. Not for ILL. Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
The University of Sydney. University of Sydney Library. Open to the public Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public 657.605/3; Vol. 45, no. 12-v. 83, no. 12; Dec. 1975-Dec. 2013, 657.605/3; Vol. 42, no. 1-v. 45, no. 5; Jan. 1972-May 1975 Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public Online access. Not available for document delivery Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9924582660001571; Online Periodical; Journal, magazine, other English
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None of your libraries hold this item.

These 4 locations in Queensland:

Library Access Call number(s) Formats held Language
Griffith University. Griffith University Library. Open to the public .b14736585; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public <177305>; Vol. 42, no. 1 - v. 67, no. 3; 1972 - Mar. 1997 Periodical; Journal, magazine, other English
QLD Dept of Environment and Heritage Protection. EHP Library Services. May not be open to the public QDEH19486; Internet Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10068958; sshp HF5601 .N58 : 41(1971)-75(2005); 76(2006)-; lacking 42:11(1972); 55:5(1985) Periodical; Journal, magazine, other English
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This single location in South Australia:

Library Access Call number(s) Formats held Language
University of South Australia. University of South Australia Library. Open to the public 9942402501831; PER 657.09747 C882; v. 45, no. 12 (1975:Dec.)-v. 49, no. 12 (1979:Dec.) Periodical; Journal, magazine, other English
Show 0 more libraries...

This single location in Tasmania:

Library Access Call number(s) Formats held Language
University of Tasmania. Open to the public .b10524447; Ironmtn ser v36-57;1966-87 Periodical; Journal, magazine, other English
Show 0 more libraries...

These 6 locations in Victoria:

Library Access Call number(s) Formats held Language
CSIRO. Library Services. Not open to the public 999614670001981; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1972 until 1975, 999615930001981; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1987; ProQuest Central (New). Online Access. Available for document delivery. Restrictions apply.; Available from 1976 until 1985 Periodical; Journal, magazine, other; Microform English
Deakin University. Deakin University Library. Open to the public 22P00261; GLG v.45:6(1975)-65(1995); WBL v.46:2(1976)-82:12(2012)imp, 23P30260; GLG v.44(1974)-45:5(1975) Periodical; Journal, magazine, other English
Federation University Australia Library. Federation University Australia - Gippsland campus library. Open to the public 657 CPA; v. 50, no. 1-; 1980-; incomplete Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 992711601751; 657.6105 CPA; v. 46 no. 1, (1976 Jan) to v.74 no. 12, (2004); lacks v. 74 no. 2 (2004 Feb.); These issues are held in the following formats; [Paper] : v. 56 (1986) to (2004); [Microfiche] : v. 45 (1976) to v. 55 (1985); OS; YOS-SER; 657.605 C418; v. 45, no. 12 (Dec. 1975) to v. 86, no. 5 (May 2016) ; Lacks v. 78, no. 12 & 2008 Index; MA; SER; 657.6105 C111; v. 77, (2007) to v. 85, no. 2 (Feb. 2015); PE; SER; 657.6105 CPA; v. 75 (2005) to v. 85, no. 12 (Dec. 2015) ; Lacks v. 78, no. 12 (2008) ; v. 79, no. 2 (2009); CA; SER, 99381301751; 657.605 C418; v. 42, no. 1 (Jan 1972) to v. 44 (Dec.1974); OS; YOS-SER; 657.6105 CPA; [Microfilm] v.41, no. 1 (Jan. 1971) to v. 45, no. 5 (May 1975); OS; YOS-SER Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 9915275610001341; PER 657.05 C111.j; Held in Storage. Request from <a href=http://www.rmit.edu.au/library/dds target=_blank>Document Delivery</a>; v. 45 (1975)-v. 62 (1992) Periodical; Journal, magazine, other English
The University of Melbourne. The University of Melbourne Library. Open to the public Ba P 657.05 CPA; v.45, no.12-v.69 no.2; Dec 1975-Feb. 1999; lacks v.60, no.6-12, Ba P 657.05 CPA; v.42, no.1-v.44, no.11; Jan. 1972-Nov. 1974; Impf Periodical; Journal, magazine, other English
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