Lawyer’s Guide to International Taxation Part II

by Jacob Stein Jacob Stein

Part I of this article addressed inbound taxation, including income taxation , FIRPTA, estate and gift taxation and various ownership structures for foreign investors. This part II addresses outbound taxation (including taxation of controlled foreign corporations, foreign trusts, and passive foreign investment companies; the foreign tax credit; and IC-DISCs) and expatriation.

California Business Law Practitioner Volume 30 / Number 2 - Spring 2015