Appel, Alan I.

Has the United States really moved to a territorial system, or is ti false advertising? / by Alan I. Appel and Anne Maly .-- , 2019


Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.

In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders.



IMPUESTOS
SISTEMA FISCAL
REFORMA
ACCIONISTAS
ESTADOS UNIDOS


Maly, Anne

Tax Notes International 1048-3306 v. 95, n. 3, July 15 2019, p. 221-226

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