Selected US Tax Developments: Impact of US Tax Proposals on Canadians Investing in the United States

Peter A. Glicklich () and Zachary Kling ()
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Peter A. Glicklich: Davies Ward Phillips & Vineberg LLP, New York
Zachary Kling: Davies Ward Phillips & Vineberg LLP, New York

Canadian Tax Journal, 2021, vol. 69, issue 4, 1285-1292

Abstract: 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.

Keywords: United States; international taxation; minimum tax; controlled foreign corporation; interest deductibility; base erosion and profit shifting (search for similar items in EconPapers)
Date: 2021
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DOI: 10.32721/ctj.2021.69.4.ustd

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