The High-Tax Exception And Malta’s Refund System

A Match Made in Heaven - U.S. shareholders of foreign corporations are generally not subject to U.S. federal income tax on the earnings of such corporations until those earnings are repatriated to the shareholders in the form of a dividend....
By: Bilzin Sumberg Baena Price & Axelrod LLP

Bilzin Sumberg Baena Price & Axelrod LLP