This content is from: United States

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

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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a 30 day period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | 30 Day Trial