Horst, Thomas
Using partnerships to avoid U.S. tax on the expatriation of intangibles / by Thomas Horst .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explains why U.S. parent companies can use partnerships with subsidiaries in tax havens to avoid U.S. tax on the expatriation of intangibles.
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
SUCURSALES
ACTIVOS INVISIBLES
IMPUESTOS
PARAISOS FISCALES
ELUSION FISCAL
EVASION FISCAL
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1481-1498
Using partnerships to avoid U.S. tax on the expatriation of intangibles / by Thomas Horst .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author explains why U.S. parent companies can use partnerships with subsidiaries in tax havens to avoid U.S. tax on the expatriation of intangibles.
EMPRESAS MULTINACIONALES
ESTADOS UNIDOS
SUCURSALES
ACTIVOS INVISIBLES
IMPUESTOS
PARAISOS FISCALES
ELUSION FISCAL
EVASION FISCAL
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1481-1498