Overview of Taxation of US Investment into Cuba
The relationship between the United States and Cuba has changed significantly and quickly. Although the embargo is still law, U.S. investment into Cuba is now possible. In their article, An Overview of the Taxation of U.S. Investment in Cuba, Michael Bruno, Steven Hadjilogiou and Alexandre Lamy discuss the Cuban tax system, summarize recent changes to U.S. tax law regarding Cuba and provide an overview of permitted activities under the U.S. embargo.
This article was originally published in the June 20, 2016 issue of Tax Notes International.