US Subpart F Legislative Proposals: A Comparative Perspective

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow
• Nicola Sartori

Document Type

Article

Publication Date

2012

Abstract

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.

Recommended Citation

Avi-Yonah, Reuven S. and Sartori, Nicola, "US Subpart F Legislative Proposals: A Comparative Perspective" (2012). Public Law & Legal Theory Working Papers. 579.
https://repository.law.umich.edu/pub_law_archive/579