Section 956 final regulations confirm those eligible for territorial dividend exemption can benefit from foreign guarantee and collateral support without incurring US tax.
On May 23, 2019, the US Treasury and Internal...more
Proposed regulations under Section 163(j) governing business interest deduction limitations confirm prior guidance and expand the scope of its application in some important respects.
On November 26, 2018, the Treasury and...more
12/20/2018
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Controlled Foreign Corporations ,
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GILTI tax ,
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Internal Revenue Code (IRC) ,
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Tax Cuts and Jobs Act ,
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U.S. Treasury