Aldonas, Grant
The WTO consistency of the deduction for FDII / by Grant D. Aldonas .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines allegations by European finance ministers that the deduction for foreign-derived intangible income violates the WTO rules, and he explains why - based on the elibigility requirements of section 250 and the scope of the WTO subsidy disciplines - those concerns are misplaced.
ACTIVOS INVISIBLES
RENTAS EXTRANJERAS
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
ORGANIZACION MUNDIAL DEL COMERCIO
UNION EUROPEA
Tax Notes International 1048-3306 v. 93, n. 8, February 25, 2019, p. 815-830
The WTO consistency of the deduction for FDII / by Grant D. Aldonas .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines allegations by European finance ministers that the deduction for foreign-derived intangible income violates the WTO rules, and he explains why - based on the elibigility requirements of section 250 and the scope of the WTO subsidy disciplines - those concerns are misplaced.
ACTIVOS INVISIBLES
RENTAS EXTRANJERAS
IMPUESTOS
DEDUCCIONES TRIBUTARIAS
ORGANIZACION MUNDIAL DEL COMERCIO
UNION EUROPEA
Tax Notes International 1048-3306 v. 93, n. 8, February 25, 2019, p. 815-830