Related Practices

IRS Enhances Opportunity for U.S. Multinationals to Access Cash from Controlled Foreign Corporations

Eric J. Fuselier, Lewis J. Greenwald, Ameek Ashok Ponda, Douglas S. Stransky
S&W Client Advisory, October 7, 2008

This Client Advisory discusses the enhanced ability of foreign subsidiaries to lend money to their U.S. parent without U.S. federal income tax consequences.

View Client Advisory (PDF)