Entin, Seth J.
The foreign reverse hybrid and the estate tax / by Seth J. Entin .-- , 2021
Resumen.
In this article, the author demonstrates that the estate of a foreign individual who dies owning an interest in a foreign reverse hybrid entity is not subject to U.S. federal estate tax in connection with an interest in the entity, even if the entity owns U.S.-situs assets.
EXTRANJEROS
INVERSIONES
INSTRUMENTOS HÍBRIDOS FINANCIEROS
NO RESIDENTES
IMPUESTO SOBRE EL PATRIMONIO
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 101, n. 10, March 8 2021, p. 1255-1261
The foreign reverse hybrid and the estate tax / by Seth J. Entin .-- , 2021
Resumen.
In this article, the author demonstrates that the estate of a foreign individual who dies owning an interest in a foreign reverse hybrid entity is not subject to U.S. federal estate tax in connection with an interest in the entity, even if the entity owns U.S.-situs assets.
EXTRANJEROS
INVERSIONES
INSTRUMENTOS HÍBRIDOS FINANCIEROS
NO RESIDENTES
IMPUESTO SOBRE EL PATRIMONIO
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 101, n. 10, March 8 2021, p. 1255-1261