Stephen Shashy

Stephen Shashy

Latham & Watkins LLP

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Cross-Border Financing: Taxpayer Wins on Characterization of Intercompany Debt Transaction

Certainty regarding characterization of intercompany transactions remains a priority after US tax reform, opinion highlights importance of established pattern of conduct. On August 6, 2018, the US Tax Court decided...more

8/15/2018  /  Controlled Foreign Corporations , Corporate Taxes , Cross-Border Transactions , Intercompany Transactions , Loans , Multinationals , Section 385 , Subsidiaries , Tax Cuts and Jobs Act
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