The Resource How will Brazilian CFCs respond to the TCJA?

How will Brazilian CFCs respond to the TCJA?

Label
How will Brazilian CFCs respond to the TCJA?
Title
How will Brazilian CFCs respond to the TCJA?
Creator
Subject
Language
eng
Summary
In this article, the author considers how the U.S. Tax Cuts and Jobs Act (TCJA) may affect Brazilian subsidiaries of U.S. multinationals, the questionable efficacy of income stripping as a response, and other ways that companies may use international tax planning to preserve their wealth. Ultimately, he concludes that multinationals, particularly those with controlled foreign corporations in Brazil, may respond to the TCJA in ways that circumvent the act's primary goal
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 11 ; p. 1005-1017
http://library.link/vocab/creatorName
Scharlack, J. Rubens
Geographic coverage
  • Latin America
  • South America
  • North America
Language note
English
http://library.link/vocab/subjectName
  • TCJA
  • CFC
  • MNE
  • tax incentive
  • tax rate
  • corporate income tax
  • GILTI
  • minimum tax
  • dividend
  • exemption
  • FDII
  • source of income
  • GAAR
  • interest
  • royalties
  • cost sharing arrangement
  • check-the-box regulations
  • Subpart F income
Label
How will Brazilian CFCs respond to the TCJA?
Instantiates
Publication
Label
How will Brazilian CFCs respond to the TCJA?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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