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Tax Concerns of U.S. Persons Investing or Operating Outside the U.S. - U.S. Corporations

Recorded on: Jul. 26, 2018
Running Time: 01:29:11

Full Transcript:



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Taken from the Web Program Basics of International Taxation 2018 New York City Recorded July 2018 in New York

Tax Concerns of U.S. Persons Investing or Operating Outside the U.S. - U.S. Corporations [01:29:11]
• Operating directly or through a disregarded entity
• As a shareholder in a corporation that is not a CFC
   o PFIC
   o Corporation eligible for deferral
• As a U.S. Shareholder in a CFC
• Subpart F and GILTI
   o Foreign taxes
   o Section 250 deduction
• Income eligible for dividend exemption
Corey M. Goodman, Caroline H. Ngo

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
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Presentation Material
  • U.S. Tax Considerations for U.S. Corporations Investing or Operating Outside of the United States
    Corey M. Goodman, Caroline H. Ngo
  • (s)
    Corey M. Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
    Caroline H. Ngo ~ McDermott Will & Emery LLP
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