Kane, Robert
When S corporations should elect entity treatment for GILTI purposes / Robert M. Kane .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.
IMPUESTOS
ACTIVOS INVISIBLES
SOCIEDADES DE RESPONSABILIDAD LIMITADA
SOCIEDADES COLECTIVAS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 100, n. 5, November 2, 2020, p. 657-663
When S corporations should elect entity treatment for GILTI purposes / Robert M. Kane .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes Notice 2020-69 and the S corporations and shareholders that would benefit from electing entity treatment for the global intangible low-taxed income regime.
IMPUESTOS
ACTIVOS INVISIBLES
SOCIEDADES DE RESPONSABILIDAD LIMITADA
SOCIEDADES COLECTIVAS
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 100, n. 5, November 2, 2020, p. 657-663