The Resource Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors

Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors

Label
Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
Title
Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
Creator
Subject
Language
eng
Summary
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
Citation source
In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 4 ; p. 389-392
http://library.link/vocab/creatorName
Vasconcellos, R.P
Geographic coverage
  • North America
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • CFC
  • shareholder
  • constructive ownership
  • retroactivity
Label
Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
Instantiates
Publication
Label
Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
Publication

Library Locations

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      52.3736660 4.9336932
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