LexisNexis® Legal Newsroom
Rhoades & Langer, U.S. International Taxation and Tax Treaties

Recent developments affecting FIRPTA, CFC "U.S. property," withholding obligations of employers located in U.S. possessions, foreign trusts and FBARs, foreign invesment trusts, and foreign estate and gift taxation. More on the following available in July at the LexisNexis® Store : ...

New Contract Manufacturing Regulations for CFCs

New contract manufacturing regulations related to Controlled Foreign Corporations (CFC) make clear that the "manufacturing exception" can apply to a CFC that does not perform physical manufacturing, but nonetheless makes a "substantial contribution" to the contract manufacturing process...