The Resource Foreign affairs - a primer on international tax and estate planning (Part 2)

Foreign affairs - a primer on international tax and estate planning (Part 2)

Label
Foreign affairs - a primer on international tax and estate planning (Part 2)
Title
Foreign affairs - a primer on international tax and estate planning (Part 2)
Creator
Subject
Language
eng
Summary
This is the second in a series of articles providing a primer on international planning for domestic estate planners and tax practitioners. This second part provides an overview of various specialized tax regimes that apply to cross-border transactions. These regimes - the special taxes imposed on U.S. expatriates, the corporate anti-deferral regimes for controlled foreign corporations (CFCs) and passive foreign investment companies (PFICs) and the withholding tax regime applicable to foreign investment in U.S. real estate - are intended to address certain historical transactions and structures perceived as abusive or potentially abusive
Citation source
In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 10 ; 23 p
http://library.link/vocab/creatorName
  • Angkatavanich, N.T
  • Fischer, E
  • Bowman, S
  • Vergara, E.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • international tax planning
  • estate planning
  • expatriate
  • deferral
  • CFC
  • passive foreign investment company
  • withholding tax
  • immovable property
Label
Foreign affairs - a primer on international tax and estate planning (Part 2)
Instantiates
Publication
Label
Foreign affairs - a primer on international tax and estate planning (Part 2)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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