Current issues in taxation of U.S.-controlled foreign corporations.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1997. The length of the article is 5792 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: US corporations receiving dividends from controlled foreign corporations may have to report apportionable dividends under some states' laws. Dividend distributions repatriated to the parent corporations can provide an avenue for state taxation. Some constitutional issues remain concerning which types of affiliates' sales or property can be included.

Citation Details
Title: Current issues in taxation of U.S.-controlled foreign corporations.
Author: Michael S. Schadewald
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n9 Page: 580(7)

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