Vaghokar, Chetan

The GILTI high - tax exception the good, the bad and the ugly / by Chetan Vagholkar and Eric Horvitz .-- , 2019


Disponible también en formato electrónico.

In this article, the authors summarize some good, bad, and ugly results of making the global intangible low-taxed income high-tax exception election under the proposed regulations.


SOCIEDADES EXTRANJERAS CONTROLADAS
ACTIVOS INVISIBLES
IMPUESTOS
REDUCCIONES TRIBUTARIAS
EXENCIONES TRIBUTARIAS
ESTADOS UNIDOS


Horvitz, Eric

Tax Notes International 1048-3306 v. 95, n. 14, September 30, 2019, 1377-1382

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