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Keywords: individual U.S. shareholders
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Journal Articles
Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders
Available to Purchase
The ATA Journal of Legal Tax Research (2020) 18 (1): 1–18.
Published: 27 November 2019
... Congress intended enjoy an unwarranted tax advantage over taxpayers who pay the greater amount of tax. Subpart F Subpart F income individual U.S. shareholders tax avoidance anti-abuse tax-free repatriation of dividends CFC GILTI horizontal equity 2020 2 2019 11 2019...
