Scharlack, José Rubens
How will Brazilian CFCs respond to the TCJA? / by José Rubens Scharlack .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author considers how the U.S. Tax Cuts and Jobs Act (TCJA) may affect Brazilian subsidiaries of U.S. multinationals, the questionable efficacy of income stripping as a response, and other ways that companies may use international tax planning to preserve their wealth. Ultimately, he concludes that multinationals, particularly those with controlled foreign corporations in Brazil, may respond to the TCJA in ways that circumvent the act's primary goal.
SOCIEDADES EXTRANJERAS CONTROLADAS
SUCURSALES
IMPUESTOS
BRASIL
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 1005-1017
How will Brazilian CFCs respond to the TCJA? / by José Rubens Scharlack .-- , 2019
Disponible también en formato electrónico.
Resumen.
In this article, the author considers how the U.S. Tax Cuts and Jobs Act (TCJA) may affect Brazilian subsidiaries of U.S. multinationals, the questionable efficacy of income stripping as a response, and other ways that companies may use international tax planning to preserve their wealth. Ultimately, he concludes that multinationals, particularly those with controlled foreign corporations in Brazil, may respond to the TCJA in ways that circumvent the act's primary goal.
SOCIEDADES EXTRANJERAS CONTROLADAS
SUCURSALES
IMPUESTOS
BRASIL
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 96, n. 11, December 16, 2019, p. 1005-1017