US tax reform set to increase number of CFCs and transparency risk

Lena Angvik

January 22 2018

The US tax reform introduces changes to Subpart F stock attribution rules that are expected to result in the formation of many new controlled foreign corporations. However, the amendments leave room for interpretation with tax professionals mooting whether the new repatriation and GILTI taxes could also be triggered.

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Lena Angvik

Lena Angvik worked at ITR between 2016 and 2018

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