Category: FATCA / CRS

US Taxation of UK Pension Plans

We have discussed the UK in general before – US Taxation of UK Pension Plans: The United States and the United Kingdom have entered into

Subpart F Income from CFC subsidiaries

I have previously discussed subpart F – http://www.mooresrowland.tax/2018/02/us-exposed-owner-of-international.html http://www.mooresrowland.tax/2020/02/the-tax-cuts-and-jobs-acts-impact-on.html Consider first a fact pattern where a U.S. parent owns CFC1, which sells the stock of