Converting Subpart F Income into Qualified Dividends -
U.S. shareholders of foreign corporations are generally not subject to tax on the earnings of such corporations until the earnings are repatriated to the...more
6/13/2014
/ Controlled Foreign Corporations ,
Corporate Conversions ,
Dividends ,
Foreign Corporations ,
Foreign Investment ,
Jurisdiction ,
Repatriation ,
Shareholders ,
Subpart F ,
Tax Planning ,
Tax Treaty
As many Miami residents who earn income abroad may be aware, the United States is one of only two countries in the world that taxes its citizens and residents (collectively, “U.S. taxpayers”) on their worldwide income. ...more