Bracuti, Guy A.
OECD hybrid rules vs. U.S. DCL rules achieving tax harmony / by Guy A. Brancuti .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author examines how U.S. rules on dual consolidated losses interact with OECD recommendations. He argues that without careful international coordination, the U.S. rules could create stranded losses in the relevant jurisdictions.
PERDIDAS
COMPENSACION DE PERDIDAS
ARMONIZACION FISCAL
FISCALIDAD INTERNACIONAL
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1657-1667
OECD hybrid rules vs. U.S. DCL rules achieving tax harmony / by Guy A. Brancuti .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author examines how U.S. rules on dual consolidated losses interact with OECD recommendations. He argues that without careful international coordination, the U.S. rules could create stranded losses in the relevant jurisdictions.
PERDIDAS
COMPENSACION DE PERDIDAS
ARMONIZACION FISCAL
FISCALIDAD INTERNACIONAL
Tax Notes International 1048-3306v. 101, n. 13, March 29 2021, p. 1657-1667