New Sec. 960 'properly attributable to' standard raises questions for Sec. 956 inclusions

Foreign Income & Taxpayers TAX CUTS AND JOBS ACT As amended by P.L. 115-97, the law known as the Tax Cuts and Jobs Act (TCJA), and effective for tax years of foreign corporations beginning after 2017, Sec. 960 adopts a new "properly attributable to" standard to determine the amount of...

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Veröffentlicht in:	The Tax Adviser 2018-07, Vol.49 (7), p.418-422
Hauptverfasser:	Obegnon, Kodj, Valverde, Carlos J Vaca, Filho, José Marcio R Rego
Format:	Artikel
Sprache:	eng
Schlagworte:	Controlled foreign corporations Earnings Foreign source income Foreign tax credits Income taxes Investments Profits Stockholders Tax base Tax credits Tax cuts Tax Cuts & Jobs Act 2017-US
Online-Zugang:	Volltext
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