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Double Taxation

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Trump Administration Opens the Door to Double-Tax-Rate Penalty on Foreign Companies and Individuals

Miller Canfield on 1/29/2025

As part of its “America First Trade Policy,” the White House is exploring an arcane IRS provision that allows the United States to double the tax rates of foreign companies and individuals....more

Are there conflicting signals from IRS as it relates to Section 965?

Foodman CPAs & Advisors on 2/7/2020

IRC Section 965 (Treatment of Deferred Foreign Income Upon Transition to Participation Exemption System of Taxation) was part of the TCJA enacted on December 22, 2017. ...more

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Internal Revenue Code (IRC) › Foreign Corporations › Double Taxation

Trump Administration Opens the Door to Double-Tax-Rate Penalty on Foreign Companies and Individuals

Are there conflicting signals from IRS as it relates to Section 965?

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