This 199 page manual provides a plain English explanation of some of the most complex sections of the U.S. tax law which deal with foreign corporations that are controlled (directly or indirectly) by U.S. persons or entities. A section near the front summarizes changes through December, 2010.
This book is included in the Offshore Press Online Library of Asset protection and Offshore Tax Reports.
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For more information about The Controlled Foreign Corporation Tax Guide see www.offshorepress.com/cfc-ibc-tax.htm