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U.S. Owners of Foreign Corporations Face New Hurdles

Publisher: Trusts & Estates
April 2019
Day Pitney Author(s) Carl A. Merino

Carl Merino authored an international practice feature article, "U.S. Owners of Foreign Corporations Face New Hurdles," published in the April 2019 issue of Trusts & Estates magazine. The article discusses the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) on U.S. individuals who own stock in controlled foreign corporations, with a focus on the new tax on global intangible low-taxed income (GILTI) and potential mitigation strategies.

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IRS Issues Final Carried Interest Regulations
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Justin M. Hannan authored the article, "IRS Issues Final Carried Interest Regulations," on the Boston Bar Association's Trusts and Estates Blog.

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Daniela P. Catrocho and Richard D. Sanders authored the article, "Retroactive Tax Legislation and Gift Planning in 2021," which was published in the New Jersey Law Journal.

"Reporting by U.S. Person of Foreign Income, Assets and Transactions," STEP Colorado Formation and STEP Chicago

On February 24, Partner Carl A. Merino spoke on "Reporting by U.S. Person of Foreign Income, Assets and Transactions" at a webinar hosted by STEP Colorado Formation and STEP Chicago.

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Related Professionals
Merino, Carl
Carl A. Merino
New York, NY
T: (212) 297 5829
New Jersey Hartford Stamford Greenwich New Haven West Hartford Boston
New York Washington, DC Boca Raton Delray Beach Miami West Palm Beach

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This website may use cookies, pixel tags and other passive tracking technologies, including Google Analytics, to improve functionality and performance. For more information, see our Privacy Policy. By using our website, you are consenting to our use of these tracking technologies. You can alter the configuration of your browser to refuse to accept cookies, but if you do so, it is possible that some areas of web sites that use cookies will not function properly when you view them. To learn more about how to delete and manage cookies, refer to the support instructions for each browser (e.g., see AllAboutCookies.org). You may locate Google Analytics' currently available opt-outs for the web here.