Forbes contributors publish independent expert analyses and insights. Head of McDermott Will & Emery’s U.S. & International Tax practice. Gain on the sale of stock in a foreign subsidiary generally is ...

In today’s economic environment, lenders often seek to maximize the amount of collateral supporting a borrower’s loan. But a borrower needs to be aware that securitizing a loan with assets or stock of ...

Parent companies create subsidiary corporations and maintain them as separate legal entities, although they still retain an element of control through partial or total shareholding and the ability to ...

The draft Tax Cuts and Jobs Act, H.R. 1, released by the House Ways and Means Committee last week, makes many important changes to the tax treatment of U.S. corporations that own foreign corporations.

One goal of the Tax Cuts and Jobs Act (TCJA) was to end the lockout effect and encourage U.S. companies to bring back cash held by foreign subsidiaries. It also sought to make the U.S. more tax ...

Coca-Cola takes its transfer pricing tax dispute with the IRS to a federal appeals court in Miami, with an estimated $20 billion in taxes at stake.

Multinational enterprises (MNEs) regularly reassess their global portfolios to optimise performance, manage risk and respond to shifting political and economic landscapes. Foreign subsidiary ...

By AYODEJI EBO  The Central Bank of Nigeria recently released an exposure draft on the proposed new rules for Financial Holding Companies, commonly called HoldCos. This may sound technical, but it is ...