Search Our Website:
BIPC Logo
Apr 29 2011
10:00 AM - 11:30 AM

On April 29, 2011, Herman M. Bouma, senior tax counsel, will participate in a webinar supplementary to BNA's Tax Management International Forum, a biannual summit that draws together leading tax practitioners to discuss multinational tax issues.

The webinar, "Controlled Foreign Corporation Regimes," will cover four key jurisdictions — the United States, France, the United Kingdom and Belgium — and will discuss, among other topics:

  • The history and objectives of each country's CFC regime
  • The meaning of a "controlled foreign corporation" for the purposes of the regime
  • The type of income that is taxed on a current basis to the CFC's shareholders
  • The way in which such income is taxed to the shareholders
  • The impact of the Cadbury Schweppes decision by the ECJ on the CFC regimes of EU countries

Bouma will discuss the United States' CFC regimes. Insight in other jurisdictions will be offered by Jacques Malherbe of Liedekerke Wolters Waelbroeck Kirkpatrick (Belgium), Thierry Pons (France) and Gary Richards of Berwin Leighton Paisner (United Kingdom).