Pérez Gautrin, Carlos
US Tax Cuts and Jobs Act Part 1 : global intangible low-taxed income (GILTI) / Carlos Pérez Gautrin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article is the first in a series on US taxation that explains the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), and the Base Erosion and Anti-Avoidance Tax (BEAT).
SISTEMA FISCAL
IMPUESTOS
REFORMA
ACTIVOS INVISIBLES
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, p. 36-48
US Tax Cuts and Jobs Act Part 1 : global intangible low-taxed income (GILTI) / Carlos Pérez Gautrin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article is the first in a series on US taxation that explains the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), and the Base Erosion and Anti-Avoidance Tax (BEAT).
SISTEMA FISCAL
IMPUESTOS
REFORMA
ACTIVOS INVISIBLES
ESTADOS UNIDOS
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, p. 36-48