Junge, Aaron

Design choices for unilateral and multilateral foreign minimum taxes / by Aaron Junge, Karl Edward Russo and Peter R. Merrill .-- , 2019


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

In this article, the authors examine the lagal and economic issues surrounding a foreign minimum tax, setting out the consequences and administrative details of various design options.


EXTRANJEROS
SOCIEDADES EXTRANJERAS
INVERSIONES EXTRANJERAS
IMPUESTOS
ESTADOS UNIDOS


Russo, Karl Edward
Merrill, Peter R.

Tax Notes International 1048-3306 v. 95, n. 10, September 2, 2019, p. 947-987

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