Cross-Border Estate Planning Under the Tax Cuts and Jobs Act

Navigating the world of subpart F.

David V. Khanjyan | Nov 02, 2020

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The Tax Cuts and Jobs Act (TCJA),¹signed into law on Dec. 22, 2017, is the largest piece of tax reform legislation enacted in the United States since 1986. Included in the TCJA are a host of changes to the Internal Revenue Code, including significant changes to the international tax provisions.

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