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US Subpart F Legislative Proposals: A Comparative Perspective

24 Pages Posted: 27 Jan 2012 Last revised: 31 Jan 2012

Reuven S. Avi-Yonah

University of Michigan Law School

Nicola Sartori

Università degli Studi di Milano-Bicocca; University of Michigan at Ann Arbor

Date Written: October 30, 2011

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.

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

JEL Classification: K34

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: https://ssrn.com/abstract=1991966 or http://dx.doi.org/10.2139/ssrn.1991966

Reuven 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

Università degli Studi di Milano-Bicocca ( email )

Piazza dell'Ateneo Nuovo, 1
Milano, Milan 20126
Italy

University of Michigan at Ann Arbor ( email )

500 S. State Street
Ann Arbor, MI 48109
United States

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