Dividends Tag

I.    Context setting: Senator Hatch looking to corporate integration to reduce corporate tax Finance Committee Chairman Orrin Hatch (R-Utah) is expected to release a new corporate integration plan this month that integrates corporate taxation with shareholder taxation. It pushes corporate taxation to the shareholder level by...

It is the dream of many a tax advisor to obtain for a client indefinite deferral—a state where income is built up, but the tax burden on that income is never recognized. Many sophisticated international tax structures try to create such deferral for U.S. tax...

X