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Check the Box Elections for Non-US Business Entities

Thursday, April 12, 2018 12:00 PM to 1:00 PM
Boston Bar Association - 16 Beacon Street, Boston, MA


The US tax rules allowing eligible business entities to file entity classification elections (commonly known as 'check the box' elections) are now 20 years old. These rules, which have provided much needed certainty in determining the classification of business entities for US tax purposes, apply to both US and non-US business entities. These elections may be made retroactively or prospectively. They are very useful in permitting US taxpayers to invest in non-US business entities without running foul of punitive tax rules designed to discourage US persons from hiding assets in offshore corporations or deferring US tax through offshore entities. These elections have numerous practical applications. This program focuses on the use of check the box elections for non-US business entities, in particular on passive investment

Sponsoring Section/Committee(s):




Carolyn Barrett


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