How will Brazilian CFCs respond to the TCJA? by José Rubens Scharlack
By: Scharlack, José Rubens
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | SUCURSALES | IMPUESTOS | BRASIL | EMPRESAS MULTINACIONALES | ESTADOS UNIDOS
In:
Tax Notes International v. 96, n. 11, December 16, 2019, p. 1005-1017Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/11-3 (Browse shelf) | Available | OP 138-Bis/2019/96/11-3 |
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| OP 138-Bis/2019/96/11 Tax Notes International | OP 138-Bis/2019/96/11-1 Applying the multilateral instrument's specific activity exemption | OP 138-Bis/2019/96/11-2 Italian tax changes bring foreing opaque trust distributions into focus | OP 138-Bis/2019/96/11-3 How will Brazilian CFCs respond to the TCJA? | OP 138-Bis/2019/96/1-2 U.S. tax review | OP 138-Bis/2019/96/12 Tax Notes International | OP 138-Bis/2019/96/12-1 U.S. tax review |
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.
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