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Lawyer’s Guide to International Taxation Part II

Lawyer’s Guide to International Taxation Part II

by California Business Law Practitioner Volume 30 / Number 2 - Spring 2015

Part I of this article addressed inbound taxation, including income taxation , FIRPTA, estate and gift taxation and various ownership structures for foreign investors. This part II addresses outbound taxation (including taxation of controlled foreign corporations, foreign trusts, and passive foreign investment companies; the foreign tax credit; and IC-DISCs) and expatriation.

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