Oosterhuis, Paul W.
Why treasury got it right R&D should not be allocated to GILTI / by Oosterhuis, Paul W. and Moshe Spinowitz .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that a recent Tax Notes International article is fundamentally wrong in its critical appraisal of the government's proposal not to allocate research and development expenditures to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes.
GASTOS EN INVESTIGACION
INVESTIGACION
INCENTIVOS FISCALES
INVERSIONES EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Spinowitz, Moshe
Tax Notes International 1048-3306v. 99, n. 11, September 14, 2020, p. 1467-1484
Why treasury got it right R&D should not be allocated to GILTI / by Oosterhuis, Paul W. and Moshe Spinowitz .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that a recent Tax Notes International article is fundamentally wrong in its critical appraisal of the government's proposal not to allocate research and development expenditures to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes.
GASTOS EN INVESTIGACION
INVESTIGACION
INCENTIVOS FISCALES
INVERSIONES EXTRANJERAS
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Spinowitz, Moshe
Tax Notes International 1048-3306v. 99, n. 11, September 14, 2020, p. 1467-1484