Fuller, James P.
U.S. tax review / by James P. Fuller and Larissa Neumann .-- , 2019
Disponible también en formato electrónico.
In this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt.
IMPUESTOS
FISCALIDAD INTERNACIONAL
ESTADOS UNIDOS
LEGISLACION
JURISPRUDENCIA
Neumann, Larissa
Tax Notes International 1048-3306 v. 96, n. 9, December 2, 2019, p. 773-780
U.S. tax review / by James P. Fuller and Larissa Neumann .-- , 2019
Disponible también en formato electrónico.
In this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt.
IMPUESTOS
FISCALIDAD INTERNACIONAL
ESTADOS UNIDOS
LEGISLACION
JURISPRUDENCIA
Neumann, Larissa
Tax Notes International 1048-3306 v. 96, n. 9, December 2, 2019, p. 773-780