Converting a Disregarded Foreign Entity to a Corporation: More than Just Checking the Box

 
Practical U.S./International Tax Strategies
October 2008

Douglas S. Stransky wrote an article entitled "Converting a Disregarded Foreign Entity to a Corporation: More than Just Checking the Box." The article discusses the U.S. federal income tax consequences that arise when a change in circumstances requires a U.S. multinational to elect to convert a foreign disregarded entity to a foreign corporation.