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DRHSDurango Railroad Historical Society (Durango, CO)
DRHSDesert Ridge High School (Mesa, AZ)
DRHSDeep Run High School (Virginia)
DRHSDakota Ridge High School (Littleton, CO)
DRHSDigby Regional High School (Digby, Nova Scotia, Canada)
DRHSDalhousie Regional High School (New Brunswick, Canada)
DRHSDeer River High School (Deer River, Minnesota)
DRHSDanville Regional Health System (USA)
DRHSDuxbury Rural and Historical Society (Duxbury, MA)
DRHSDutyion Root Hydration System (Design Technology & Irrigation Ltd )
References in periodicals archive ?
As a SBU dairy cow, the Company A recognized DRHS software (Doctor Hoss Software) as a strong and consolidated product, which does not show high market development, since this product was put into the market in 2005, however, it still has high market participation rate (ECV 4: sale channels).
The laws of the RFIH's jurisdiction require it to separately account for its share of the payment to the DRH, on a current basis, whether or not distributed (see Regs.
(b) a person (wherever organized) whose income and losses are available under the law of the RFIH's jurisdiction, to offset those of the RFIH (i.e., a member of the DRH's consolidated group or some other entity eligible for group relief or other offset against the RFIH's income and losses); and
As a result, the DRH will lose the benefit of the deduction (or a portion thereof); the recharacterized payment will be subject to the withholding rate on dividends, rather than the rate on interest or royalties, even if the dividend withholding rate is less than the interest rate (e.g., under the U.S.-Canada treaty).
entity makes a payment to a related DRH and the DRH makes a payment to either an RFIH or another person whose income and losses combine with the RFIH's, under the RFIH's tax jurisdiction.
Generally, a DRH's payment to an RFIH is recharacterized as a dividend to the extent it does not exceed the aggregate of current or accumulated dividends that a domestic entity paid to the DRH and were included in the RFIH's income under foreign law (i.e., the payments described in 1, plus dividends paid to the DRH, treated as derived by other parties described in 3.(b) above, reduced by prior Sec.
Example: A foreign parent, E owns 100% of DRH D, and is a resident of country X, a treaty jurisdiction with no withholding tax on interest or royalties and a 5% withholding tax on dividends from wholly owned subsidiaries.
The final regulation clarify that the recharacterization rule generally does not apply to a DRH's deductible payments ifthey were:
* Made to an unrelated party (e.g., a bank that has made a loan to the DRH, and an RFIH has provided a guarantee);
1.894-1(d)(2)(ii)(C)(1), a payment made to a foreign person who is related to the DRH, but is neither an RFIH nor a person whose losses and income can offset those of the RFIH (e.g., an unconsolidated foreign sister corporation), is deemed made to the RFIH if it meets two conditions: the payment is (1) deductible by the DRH and (2) connected with one or more transactions, the effect of which is to avoid the recharacterization rule.