Cornelius Chapman

Cornelius Chapman

Burns & Levinson LLP

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The Death of the Deemed Dividend

The “deemed dividend” rule, the source of much wrangling between multi-national borrowers and lenders over the years, may be on its way out....more

11/14/2018 / Controlled Foreign Corporations , Corporate Taxes , Dividends , Internal Revenue Code (IRC) , IRS , Multinationals , Subsidiaries , Tax Cuts and Jobs Act , Tax Exemptions , U.S. Treasury

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