Fuller, James P.
U.S. tax review Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs / by James P. Fuller and Larissa Neumann .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies.
EMPRESAS MULTINACIONALES
ACTIVOS INVISIBLES
RENTAS EXTRANJERAS
IMPUESTOS
ESTADOS UNIDOS
JURISPRUDENCIA
Neumann, Larissa
Tax Notes International 1048-3306v. 101, n. 2, January 11 2021, p. 137-160
U.S. tax review Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs / by James P. Fuller and Larissa Neumann .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies.
EMPRESAS MULTINACIONALES
ACTIVOS INVISIBLES
RENTAS EXTRANJERAS
IMPUESTOS
ESTADOS UNIDOS
JURISPRUDENCIA
Neumann, Larissa
Tax Notes International 1048-3306v. 101, n. 2, January 11 2021, p. 137-160