l*******y
发帖数: 37 | 1 第一次发帖，表达不当之处还请见谅！
现有一个163(j)问题求解答！
客户母公司在法国，在美国有一总公司，总公司下有3个美国分公司，分别持有股份54%
，51%和90%.在计算163(j)是需要把affiliated group看作整体，根据Sec1504，90%可
以算是affiliated group，但另外两个不算！但是根据Proposed Treas. Reg 163(j)-5
, 好像又说可以根据Sec 318判断是否是affiliated group，那样54%和51%也都可以算
进去了！
那么163(j)到底应该三个group分开算，还是1个consolidated group来算呢？
如果能系统讲下163(j)就更好了！
午饭期间匆匆发帖，没有细看Code和Reg，希望没有弄错！求大牛解答！ASAP |
l*******y
发帖数: 37 | |
D*********h
发帖数: 209 | 3 Your question had nothing to do with international tax. It's more of a
consolidation rule question.
163(j), also known as the Thin Capitalization rule, can be applied to an
affiliated group (1504(a)) or an individual legal entity ( a C-Corp)
whichever the target entity or entities expect to fail the test. In your
situation, if all of the U.S. companies are expected to fail the test, three
Thin Capitalization tests should be performed for the following:
(1) the 54%
(2) the 51%
(3) the U.S. parent + the 90%
318 will not make the 54% and the 51% part of the consolidated group because
it wouldn't make the US parent constructive own >= 80% of those two
companies. |
T******N
发帖数: 3 | 4 我猜楼主是做international tax, 所以想到318(a)(2)(C) can be modified by 958(b
)(2)？ 958(b)(2)只能在cfc context下用。。。如楼上所说，你这个问题和
international tax没啥关系，主要是搞清楚consolidation rules, sub c的人估计会
比较懂。再就是proposed reg还不能用。。。就算qualify也不行的。 |
l*******y
发帖数: 37 | 5 多谢指导！后来又仔细研读了Reg，正如您所言！我是在international tax部门做，刚
好163(j)是我们inbound planning的一个小部分，因为入行不久，也不太清楚这到底
算不算international tax领域!
很抱歉没能及时回复！
three
【在 D*********h 的大作中提到】
: Your question had nothing to do with international tax. It's more of a
: consolidation rule question.
: 163(j), also known as the Thin Capitalization rule, can be applied to an
: affiliated group (1504(a)) or an individual legal entity ( a C-Corp)
: whichever the target entity or entities expect to fail the test. In your
: situation, if all of the U.S. companies are expected to fail the test, three
: Thin Capitalization tests should be performed for the following:
: (1) the 54%
: (2) the 51%
: (3) the U.S. parent + the 90%
|
l*******y
发帖数: 37 | 6 多谢指导！前辈说的没错，我是在想CFC那个rule能不能apply到这里，后来意识到是不
可以的！这个确实是Proposed Reg，但我的manager建议客户apply，不过目前这个项目
已经搁置。可能过段时间还会继续请教前辈😄
不好意思隔这么久才回复，请问前辈也是做international tax的吗？能不能给些
career指导？
(b
【在 T******N 的大作中提到】
: 我猜楼主是做international tax, 所以想到318(a)(2)(C) can be modified by 958(b
: )(2)？ 958(b)(2)只能在cfc context下用。。。如楼上所说，你这个问题和
: international tax没啥关系，主要是搞清楚consolidation rules, sub c的人估计会
: 比较懂。再就是proposed reg还不能用。。。就算qualify也不行的。
|
k*******d
发帖数: 516 | |
