Goodman, Corey M.
Stop BEATing up your brother-sister part 2 / by Corey M. Goodman and Lorenz F. Haselberger .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the final installment of a twopart series, the authors provide a framework for taxpayers to identify and analyze questions that may arise in connection with the allocation of base erosion and antiabuse tax liability and other Tax Cuts and Jobs Act elements within a onsolidated group.
GRUPOS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
CONTROL
DEUDA TRIBUTARIA
ESTADOS UNIDOS
Haselberger, Lorenz F.
Tax Notes International 1048-3306v. 100, n. 3, October 19, 2020, p. 373-391
Stop BEATing up your brother-sister part 2 / by Corey M. Goodman and Lorenz F. Haselberger .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the final installment of a twopart series, the authors provide a framework for taxpayers to identify and analyze questions that may arise in connection with the allocation of base erosion and antiabuse tax liability and other Tax Cuts and Jobs Act elements within a onsolidated group.
GRUPOS DE EMPRESAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
CONTROL
DEUDA TRIBUTARIA
ESTADOS UNIDOS
Haselberger, Lorenz F.
Tax Notes International 1048-3306v. 100, n. 3, October 19, 2020, p. 373-391