United States | Publication | aprile 2022
The throwback tax is the US tax law’s main tool for discouraging tax-free accumulation of income by foreign non-grantor trusts for US beneficiaries. Its complex rules are a dangerous minefield that should be avoided. This article reviews the operation of the throwback tax rules, and assesses the effectiveness of this trust anti-deferral regime in various fact patterns. It also discusses how the trust anti-deferral regime interacts with the US law’s foreign corporation anti-deferral regime, another minefield.
Publication
Come da accordi, segnaliamo qui di seguito alcune tematiche giuslavoristiche meno consuete ma che nondimeno meritano attenzione da parte delle aziende, per prevenire possibili rischi o in generale per migliorare la gestione delle risorse umane.
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