International Tax Watch: Direct, Indirect, or Barely Connected: Rev. Proc. 2019-40 Provides Limited Relief to U.S. Persons Surprised by CFC Ownership

[...]if you know you have a CFC, how do you obtain the records and prepare the computations sufficient to report the relevant U.S. federal income tax attributes with respect to a Foreign-Controlled CFC, when U.S. persons do not actually control the CFC? After Code Sec. 958(b)(4) Repeal, the foreign...

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Veröffentlicht in:	Taxes 2020-01, Vol.98 (1), p.5-14
Hauptverfasser:	Weber, Julia Skubis, Lipeles, Stewart, Maydew, Jeff, Pollack, Sam
Format:	Artikel
Sprache:	eng
Schlagworte:	Controlled foreign corporations Foreign subsidiaries Income taxes Stockholders
Online-Zugang:	Volltext
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