Goodman, Corey M.
Stop BEATing up your brother-sister / by Corey M. Goodman and Lorenz F. Haselberger .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this first installment of a two-part series, the authors explore the practical issues raised by allocating the base erosion and antiabuse tax within a consolidated group, and they offer principles to address those and similar allocation issues.
GRUPOS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
ESTADOS UNIDOS
Haselberger, Lorenz F.
Tax Notes International 1048-3306v. 100, n. 2, October 12 2020, p. 247-263
Stop BEATing up your brother-sister / by Corey M. Goodman and Lorenz F. Haselberger .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this first installment of a two-part series, the authors explore the practical issues raised by allocating the base erosion and antiabuse tax within a consolidated group, and they offer principles to address those and similar allocation issues.
GRUPOS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
ESTADOS UNIDOS
Haselberger, Lorenz F.
Tax Notes International 1048-3306v. 100, n. 2, October 12 2020, p. 247-263