www.jonesday.com/proposed-treasury-regulations-provide-details-on-us-tax-reforms-transition-tax-08-15-2018/
www.daypitney.com/insights/publications/2018/08/13-controlled-foreign-corp-restructuring-for-us
www.jdsupra.com/legalnews/relief-on-the-way-to-u-s-individuals-60994/
Home » CFC Rules » US: Taxpayers (including Foreign Grantor Trusts) must consider restructuring controlled foreign corporations