The Resource Dividends received from qualified foreign corporations - recent developments change the landscape

Dividends received from qualified foreign corporations - recent developments change the landscape

Label
Dividends received from qualified foreign corporations - recent developments change the landscape
Title
Dividends received from qualified foreign corporations - recent developments change the landscape
Creator
Subject
Language
eng
Summary
The article explores recent developments which are significant for US individual shareholders with respect to repatriating foreign earnings at the special 15% rate under Sec. 1(h)(11) of the 2004 Act. It then examines how these developments affect the ability of US taxpayers to convert nonqualified dividend income into qualified dividend income
Citation source
In: Tax management international journal. - Washington. - Vol. 34 (2005),
http://library.link/vocab/creatorName
  • Rubinger, J.L
  • Sherman, W.B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • CFC
  • repatriation
  • treaty shopping
  • Subpart F income
Label
Dividends received from qualified foreign corporations - recent developments change the landscape
Instantiates
Publication
Label
Dividends received from qualified foreign corporations - recent developments change the landscape
Publication

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