Vasconcellos, Roberto P.
GILTI and the BEAT proposed exceptions and U.S. businesses with foreign ties / by Roberto P. Vasconcellos .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules.
SOCIEDADES EXTRANJERAS CONTROLADAS
ACTIVOS INVISIBLES
IMPUESTOS
DEDUCCIONES
CRISIS ECONOMICAS
PANDEMIAS
CORONAVIRUS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 99, n. 2, July 13, 2020, p. 225-230
GILTI and the BEAT proposed exceptions and U.S. businesses with foreign ties / by Roberto P. Vasconcellos .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules.
SOCIEDADES EXTRANJERAS CONTROLADAS
ACTIVOS INVISIBLES
IMPUESTOS
DEDUCCIONES
CRISIS ECONOMICAS
PANDEMIAS
CORONAVIRUS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 99, n. 2, July 13, 2020, p. 225-230