Taxation of foreign income earned by individuals and minority shareholders of passive foreign corporations by UF Tax Incubator
Contributor(s): UF Tax Incubator
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Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS
In:
Tax Notes International v. 115, n. 7, August 12 2024; p. 1061-1077Summary: This paper is part of a series of papers by the UF Tax Incubator presented in connection with a symposium hosted by the American Enterprise Institute June 17-18 titled “Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change. ”The symposium papers include contributions from Nita Asher, Kim Blanchard, Pat Brown, Michael Caballero, Harrison Cohen, Eman Cuyler, Ron Dabrowski, Rocco Femia, Mindy Herzfeld, Caitlin Hird, Kara Mungovan, Jose Murillo, Noha Nayeri, Paul Oosterhuis, David Noren, Joshua Ruland, Eric Sensenbrenner, Amanda Pedvin Varma, and Monica Zubler. The views expressed in this paper may not reflect those of any individual member of the UF Tax Incubator.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/7-3 (Browse shelf) | Available | OP 138-Bis/2024/115/7-3 |
This paper is part of a series of papers by the UF Tax Incubator presented in connection with a symposium hosted by the American Enterprise Institute June 17-18 titled “Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change. ”The symposium papers include contributions from Nita Asher, Kim Blanchard, Pat Brown, Michael Caballero, Harrison Cohen, Eman Cuyler, Ron Dabrowski, Rocco Femia, Mindy Herzfeld, Caitlin Hird, Kara Mungovan, Jose Murillo, Noha Nayeri, Paul Oosterhuis, David Noren, Joshua Ruland, Eric Sensenbrenner, Amanda Pedvin Varma, and Monica Zubler. The views expressed in this paper may not reflect those of any individual member of the UF Tax Incubator.
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