Vasconcellos, Roberto P.
Changes to U.S. CFC and constructive ownership rules lessons for unwary Brazilian investors / by Roberto P. Vasconcellos .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author addresses some of the effects of U.S. tax reform on international business planning. Specifically, he focuses on how changes in the definition of U.S. shareholder and constructive ownership rules might affect the tax efficiency of a hypothetical multinational entity with a Brazilian parent company.
SISTEMA FISCAL
FISCALIDAD INTERNACIONAL
REFORMA
ESTADOS UNIDOS
SOCIEDADES EXTRANJERAS CONTROLADAS
BRASIL
Tax Notes International 1048-3306 v. 93, n. 4, January 28, 2019, p. 389-392
Changes to U.S. CFC and constructive ownership rules lessons for unwary Brazilian investors / by Roberto P. Vasconcellos .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author addresses some of the effects of U.S. tax reform on international business planning. Specifically, he focuses on how changes in the definition of U.S. shareholder and constructive ownership rules might affect the tax efficiency of a hypothetical multinational entity with a Brazilian parent company.
SISTEMA FISCAL
FISCALIDAD INTERNACIONAL
REFORMA
ESTADOS UNIDOS
SOCIEDADES EXTRANJERAS CONTROLADAS
BRASIL
Tax Notes International 1048-3306 v. 93, n. 4, January 28, 2019, p. 389-392