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The Nexus
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look-through rule

Coverage of look-through rule in the Nexus archive.

Earliest in view: Jul 11 · 06:08 UTCMost recent: Jul 11 · 06:08 UTC
Co-mentioned in this coverage
Uruguayplace1The Rio Timesorganization1United Statesplace1tax residentstopic1foreign-source capital incometopic1offshore companytopic1
Recent coverage
  • BUSINESSJul 11 · 06:08 UTCTHE RIO TIMES
    Uruguay’s 12% Tax Goes Deeper: The Look-Through Rule and the US-Expat Trap

    Uruguay taxes foreign-source capital income at a flat 12% for tax residents. The look-through rule attributes income from entities owned over 5% to residents, affecting those who believed offshore companies concealed earnings. US expats are particularly exposed to this tax policy.