Tributación Empresarial International / International Corporate Taxation [External]

CANADA

• Non-arm's length and Section 84.1 of Income Tax Act [THORNSTEINSSONS LLP]

CHILE

• New rules for selection of tax regime introduced [MONTT Y CÍA S.A.]

RUSIA

• Tax aspects of cost contribution agreements within MNE groups [GORODISSKY]

UNITED STATES

• Treasury issues regulations addressing use of LLCs to disguise beneficial ownership [CAPLY & DRYSDALE]