Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations by Nathan Boidman
By: Boidman, Nathan
.
Contributor(s): Tang, Reynah.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | ACCIONISTAS | IMPUESTOS | ESTADOS UNIDOS | CANADA
In:
Tax Notes International v. 94, n. 10, June 3, 2019, p. 995-997Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/94/10-4 (Browse shelf) | Available | OP 138-Bis/2019/94/10-4 |
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.
Click on an image to view it in the image viewer
There are no comments for this item.