Following tax reform at the end of 2017, cash dividends from a foreign corporate subsidiary to a domestic corporate 10 percent shareholder are exempt from U.S. income tax because the shareholder is permitted a...more
11/14/2018
/ Borrowers ,
Controlled Foreign Corporations ,
Corporate Financing ,
Dividends ,
Domestic Corporations ,
Foreign Subsidiaries ,
Income Taxes ,
IRS ,
Proposed Regulation ,
Section 956 ,
Shareholders ,
Tax Deductions ,
Tax Exemptions ,
Tax Reform ,
U.S. Treasury