The Senate Finance Committee's version of the Republicans' budget reconciliation legislation (the “Senate Bill”) would significantly expand the qualified small business stock (QSBS) benefits under Section 1202 of the Code...more
U.S.-based venture capital and other funds that invest in foreign companies must be careful to avoid the passive foreign investment company (PFIC) rules, which could substantially increase the tax owed on exit for U.S....more
1/9/2020
/ Business Taxes ,
Controlled Foreign Corporations ,
Corporate Taxes ,
Fair Market Value ,
Foreign Corporations ,
GILTI tax ,
Income Taxes ,
Investors ,
IRS ,
Partnerships ,
Passive Investments ,
PFIC ,
Proposed Regulation ,
Startups ,
Subpart F ,
Venture Capital