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Look Before You Lend: A Practical Discussion of Tax Issues to Consider When Lending to an Emerging Business

Private credit appears to be the dominating trend throughout emerging business markets. Businesses seeking to raise capital are finding private investors who, unsurprisingly, are looking to maximize yield, while at the same...more

New Tax Act: 2017 Trap for 10% U.S. Owners of Foreign Corporations

The Tax Cuts and Jobs Act of 2017 (the “Tax Act”) modifies Section 965 of the Internal Revenue Code (“IRC”) by expanding the definition of “subpart F income” of United States shareholders (“U.S. shareholder”) for the last tax...more

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