Trump's corporate income tax rate reduction a CFC trap for foreign - controlled US subsidiaries Victor T. Chew Electrónico
By: Chew, Victor T
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Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | SOCIEDADES EXTRANJERAS CONTROLADAS | REDUCCIONES TRIBUTARIAS | ESTADOS UNIDOS | SOCIEDADES
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-7 (Browse shelf) | Available | BIT/2017/6a-7 |
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.
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