Structuring Cross-Border Transactions: US Tax Considerations Herzfeld Mindy
Structuring Cross-Border Transactions: U.S. Tax ConsiderationsThe U.S. international tax provisions that impact cross-border transactions are far-reaching. In recent years, the rules have become more…
Specifikacia Structuring Cross-Border Transactions: US Tax Considerations Herzfeld Mindy
Structuring Cross-Border Transactions: U.S. Tax ConsiderationsThe U.S. international tax provisions that impact cross-border transactions are far-reaching. In recent years, the rules have become more complex, less systematic, and more difficult to make sense of. In this helpful book, a well-known author and practitioner demystifies many of the structuring questions implicated in inbound and outbound cross-border investments, acquisitions, and joint ventures, exposing traps and planning opportunities and showing how the rules really operate in specific fact patterns.All key aspects of structuring a cross-border transaction are analyzed, including: - anti-deferral regimes (subpart F and global intangible low-taxed income (GILTI)); how check-the-box (CTB) regulations can maximize tax benefits and minimize tax