ANTI-FOREIGN BASE COMPANY SERVICES
INCOME (FBCSI “SUB-PART F”) PLANNING
GRSH, LLLP
Attorneys at Law & Solicitors
U.S. | England & Wales | BVI | Colombia
Admitted to Practice in:
© The Law Office of Oscar Grisales-Racini
Florida, U.S.
England & Wales
BVI (British Virgin Islands)
Colombia, S.A.
L.L.M. International &
Financial Services
ANTI-FOREIGN BASE COMPANY SERVICES
INCOME (FBCSI “SUB-PART F”) PLANNING
I. Current Structure:
U.S.
‘’S’’
Corp.
‘’Usco.’’
100%
Services
Hong
Kong
(‘’DRE’’)
No ‘’CFC’’
No Deferral
© The Law Office of Oscar Grisales-Racini, P.A.,
a member of GRSH, LLP
U.S.
Offshore
ANTI-FOREIGN BASE COMPANY SERVICES
INCOME (FBCSI “SUB-PART F”) PLANNING
II. Proposed Restructuring:
U.S.
‘’S’’
Corp.
‘’CVS’’
Hong
Kong
(‘’DRE’’)
IRC Sec. 954(e)
© The Law Office of Oscar Grisales-Racini, P.A.,
a member of GRSH, LLP
SubContract
or
Direct
Contract
UK
‘’ CFC’’
No FBCSI
If services deemed
rendered in U.K.,
deferral potential.
U.S.
Offshore
ANTI-FOREIGN BASE COMPANY SERVICES
INCOME (FBCSI “SUB-PART F”) PLANNING
III. Proposed Restructuring:
U.S.
‘’S’’
Corp.
‘’CVS’’
U.K.
U.S.
Serv.
U.K.
Co,
MALTA
Management &
Control
© The Law Office of Oscar Grisales-Racini, P.A.,
a member of GRSH, LLP
“Imputation
System”;
35% - 30%
Refund/Credit