Boidman, Nathan
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations / by Nathan Boidman .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Tax Cuts and Jobs Act adopted the idea that U.S. shareholders should be immediately taxed on some portions of hte purely active business profits of controlled foreign corporations. In this article, the author examines how that rule, as modified by recently proposed regulations, would affect Canadian CFCs.
SOCIEDADES EXTRANJERAS CONTROLADAS
ACCIONISTAS
IMPUESTOS
ESTADOS UNIDOS
CANADA
Tang, Reynah
Tax Notes International 1048-3306 v. 94, n. 10, June 3, 2019, p. 995-997
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations / by Nathan Boidman .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Tax Cuts and Jobs Act adopted the idea that U.S. shareholders should be immediately taxed on some portions of hte purely active business profits of controlled foreign corporations. In this article, the author examines how that rule, as modified by recently proposed regulations, would affect Canadian CFCs.
SOCIEDADES EXTRANJERAS CONTROLADAS
ACCIONISTAS
IMPUESTOS
ESTADOS UNIDOS
CANADA
Tang, Reynah
Tax Notes International 1048-3306 v. 94, n. 10, June 3, 2019, p. 995-997