Changes to U.S. CFC and constructive ownership rules lessons for unwary Brazilian investors by Roberto P. Vasconcellos
By: Vasconcellos, Roberto P
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Material type: 
ArticlePublisher: 2019Subject(s): SISTEMA FISCAL | FISCALIDAD INTERNACIONAL | REFORMA | ESTADOS UNIDOS | SOCIEDADES EXTRANJERAS CONTROLADAS | BRASIL
In:
Tax Notes International v. 93, n. 4, January 28, 2019, p. 389-392Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/4-1 (Browse shelf) | Available | OP 138-Bis/2019/93/4-1 |
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.
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