This article reviews recent US proposals to amend the US Controlled Foreign Corporation (CFC) rules, also known as Subpart F. It places the US debate in a comparative perspective by describing how the US proposals fit in with developments in other countries that have CFC rules.
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S. and Halabi, Oz, "US Subpart F Legislative Proposals: A Comparative Perspective" (2012). Law & Economics Working Papers. 69.