The Resource Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations

Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations

Label
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
Title
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
Creator
Subject
Language
eng
Summary
The Tax Cuts and Jobs Act (TCJA) adopted the idea that U.S. shareholders should be immediately taxed on some portions of the purely active business profits of controlled foreign corporations (CFCs). In this article, the author examines how that rule, as modified by recently proposed regulations, would affect Canadian CFCs
Citation source
In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 10 ; p. 995-997
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • GILTI
  • TCJA
Label
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
Instantiates
Publication
Label
Proposed U.S. regs narrow GILTI exposure on Canadian CFC operations
Publication

Library Locations

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