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US Subpart F Legislative Proposals: A Comparative Perspective


Reuven S. Avi-Yonah


University of Michigan Law School

Nicola Sartori


University of Milan; University of Michigan at Ann Arbor
October 30, 2011

U of Michigan Law & Econ Research Paper No. 12-003
U of Michigan Public Law Working Paper No. 264

Abstract:     
This article reviews recent US proposals to amend the US Controlled Foreign Corporation (CFC) rules, also known as Subpart F. It places the US debate in a comparative perspective by describing how the US proposals fit in with developments in other countries that have CFC rules.

Number of Pages in PDF File: 24

Keywords: controlled foreign companies, cfc, international taxation, Subpart F

JEL Classification: K34

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Date posted: January 27, 2012 ; Last revised: January 31, 2012

Suggested Citation

Avi-Yonah, Reuven S. and Sartori, Nicola, US Subpart F Legislative Proposals: A Comparative Perspective (October 30, 2011). U of Michigan Law & Econ Research Paper No. 12-003; U of Michigan Public Law Working Paper No. 264. Available at SSRN: http://ssrn.com/abstract=1991966 or http://dx.doi.org/10.2139/ssrn.1991966

Contact Information

Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)
Nicola Sartori
University of Milan ( email )
Via Festa del Perdono, 7
Milan, 20122
Italy
University of Michigan at Ann Arbor ( email )
701 Tappan St. Rm E2600
Ann Arbor, MI 48109
United States
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