ARTICLE

The New Rules for Taxing CFC Income

April 13, 2018

Read time: 2 min

Overview

Lowell Yoder wrote this bylined article on the modified rules for taxing US shareholders on income earned by a controlled foreign corporation (CFC). “A significant new inclusion rule was added that subjects to current U.S. taxation 50% of a CFC’s remaining income over a routine return on depreciable tangible assets,” Mr. Yoder wrote.

Authors

Lowell D. Yoder

Partner

Chicago

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