US Subpart F Legislative Proposals: A Comparative Perspective
24 Pages Posted: 27 Jan 2012 Last revised: 31 Jan 2012
Date Written: October 30, 2011
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.
Keywords: controlled foreign companies, cfc, international taxation, Subpart F
JEL Classification: K34
Suggested Citation: Suggested Citation