Updates and further considerations to the uses of a Section 962 Election in scenarios where U.S. income tax residents invest in, or retain, ownership over their non-U.S. corporations. International Law Office (ILO) publication. September 3, 2020. Download
9/2020
US Individuals Investing in Foreign Companies Should Consider a Section 962 Election to Reduce the GILTI Tax Burden
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Jennie Cherry
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Alexander M. Lewis
