US Tax Reform and the Non-resident Business Owner - Video 4 of 7
Автор: Citizenship Solutions
Загружено: 2018-02-13
Просмотров: 222
Описание:
The transition (repatriation) tax in TCJA works through the rules for Controlled Foreign Corporations (CFCs). John Richardson and Karen Alpert discuss these rules, which are found in subpart F of the Internal Revenue Code and the implementation of the transition tax.
Individuals who are US Shareholders of CFCs will pay higher rates of tax than corporations, even though individual shareholders get none of the benefit of lower tax rates or “territorial” taxation going forward.
Almost all of the discussion of the transition tax is about foreign subsidiaries of US domestic corporations. Congress clearly did not consider the case of non-resident individuals who own local corporations where they live. For these shareholders, the idea of “repatriating” money to the US makes no sense.
For more information see
• http://www.citizenshipsolutions.ca/20...
• http://fixthetaxtreaty.org/2018/02/13...
• http://tiny.cc/ustransitiontax
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
