Chew, Victor T.
Trump's corporate income tax rate reduction a CFC trap for foreign - controlled US subsidiaries Electrónico / Victor T. Chew .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
President Trump's proposed tax reform includes a reduction of the corporate income tax rate from 35% to 15%. From the non-US point of view, this article warns that this will trigger the operation of controlled foreign company regimes.
SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
POLITICA FISCAL
REFORMA
SOCIEDADES EXTRANJERAS CONTROLADAS
REDUCCIONES TRIBUTARIAS
ESTADOS UNIDOS
SOCIEDADES
Bulletin for International Taxationv. 71, n. 6a, June 2017
Trump's corporate income tax rate reduction a CFC trap for foreign - controlled US subsidiaries Electrónico / Victor T. Chew .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
President Trump's proposed tax reform includes a reduction of the corporate income tax rate from 35% to 15%. From the non-US point of view, this article warns that this will trigger the operation of controlled foreign company regimes.
SISTEMA FISCAL
TRIBUTOS
IMPUESTOS
POLITICA FISCAL
REFORMA
SOCIEDADES EXTRANJERAS CONTROLADAS
REDUCCIONES TRIBUTARIAS
ESTADOS UNIDOS
SOCIEDADES
Bulletin for International Taxationv. 71, n. 6a, June 2017