IMPACT OF US TAX PROPOSALS ON CANADIANS INVESTING IN THE UNITED STATES

Proposed US legislation would impose a number of new tax rules affecting foreign investment in the United States. In this article, the authors highlight the proposals most likely to affect Canadian investors.

Saved in:
Bibliographic Details
Published in:Canadian tax journal 2021-10, Vol.69 (4), p.1285-1292
Main Authors: Glicklich, Peter A, Kling, Zachary
Format: Article
Language:English
Subjects:
Alternative minimum tax
Controlled foreign corporations
Debt financing
Equity funds
Financial reporting
Financial statements
Fiscal policy
Foreign investment
Foreign tax credits
High income
Interest costs
Interest rates
International finance
International taxation
Pension funds
Portfolio management
Private equity
Proposals
Social policy
Tax increases
Tax rates
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Proposed US legislation would impose a number of new tax rules affecting foreign investment in the United States. In this article, the authors highlight the proposals most likely to affect Canadian investors.
ISSN:0008-5111
DOI:10.32721/ctj.2021.69.4.ustd