Dividends from qualified foreign corporations received by US non-corporate shareholders will benefit from maximum reduced income tax rate of 15%. Oscar Teunissen, Oren Penn, Steve Nauheim and Puneet Arora of PricewaterhouseCoopers explain how it works
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.