Miscellaneous 2010

Going Green: The call to reform " the US Green Book

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2010

There has been a raft of proposals to reform the US international tax laws and improve their enforcement. Some of the more sensational proposals include the removal of the “check-the-box” election, the determination of deemed paid foreign tax credits on a consolidated basis for all foreign taxes paid by foreign subsidiaries and the repeal of the “80/20” corporation provisions. The impact of these changes is still unclear; however US corporations should be considering the potential impact of these changes now in the event these proposals become law.

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Miscellaneous 2010

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