Fuller, James P.
U.S. tax review / by James P. Fuller and Larissa Neumann .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss final regulations for the sale of partnership interest, final and proposed regulations on downward attribution, and the OECD's proposed two-pillar plan to address the challenges of taxing the digital economy.
SOCIEDADES COLECTIVAS
INTERES
IMPUESTOS
SEGUNDO PILAR (OCDE)
ESTADOS UNIDOS
LEGISLACION
Neumann, Larissa
Tax Notes International 1048-3306v. 100, n. 10, December 7, 2020, p. 1289-1313
U.S. tax review / by James P. Fuller and Larissa Neumann .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss final regulations for the sale of partnership interest, final and proposed regulations on downward attribution, and the OECD's proposed two-pillar plan to address the challenges of taxing the digital economy.
SOCIEDADES COLECTIVAS
INTERES
IMPUESTOS
SEGUNDO PILAR (OCDE)
ESTADOS UNIDOS
LEGISLACION
Neumann, Larissa
Tax Notes International 1048-3306v. 100, n. 10, December 7, 2020, p. 1289-1313