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Searching Content indexed under Corporate Governance by Ruchelman PLLC ordered by Published Date Descending.
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Changes To C.F.C. Rules – More C.F.C.'s, More U.S. Shareholders, More Attribution, More Compliance
One of the principal revisions to U.S. tax law made by the Tax Cuts and Jobs Act ("T.C.J.A.") was a series of changes to the definition of the term Controlled Foreign Corporation ("C.F.C.").
United States
12 Apr 2018
2
A New Opportunity For Nonresident Aliens – Ownership In An S-Corp
Changes to U.S. tax law brought about by the 2017 Tax Cuts and Job Act ("T.C.J.A.") have affected many longstanding tax planning tools.
United States
13 Mar 2018
3
Qualified Small Business Stock & The Eb-5 Visa Program – An Attractive Combination For Potential Investors
In today's start-up world, angel investing1 is a typical part of an entrepreneur's rou¬tine.
United States
13 Jul 2017
4
Code §163(J) – Ignoring U.S. Thin Capitalization Rules May Leave Tax Advisors Thinly Prepared For Audits
Using deductible interest payments to reduce U.S. taxable income is often a goal of tax practitioners.
United States
9 May 2017
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