Rosenbloom, David H.
The BEAT and the treaties / by H. David Rosenbloom and Fadi Shaheen .-- , 2018
Disponibel también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors discuss the base erosion and antiabuse tax implemented under the U.S. Tax Cuts and Jobs Act, focusing on its relationship with U.S. tax treaties currently in force.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
ESTADOS UNIDOS
TRATADOS INTERNACIONALES
ELUSION FISCAL
Shaheen, Fadi
Tax Notes International 1048-3306 v. 92, n. 1, October 1, 2018, p. 53-63
The BEAT and the treaties / by H. David Rosenbloom and Fadi Shaheen .-- , 2018
Disponibel también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors discuss the base erosion and antiabuse tax implemented under the U.S. Tax Cuts and Jobs Act, focusing on its relationship with U.S. tax treaties currently in force.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
ESTADOS UNIDOS
TRATADOS INTERNACIONALES
ELUSION FISCAL
Shaheen, Fadi
Tax Notes International 1048-3306 v. 92, n. 1, October 1, 2018, p. 53-63