Farhat, David
Competent authority resolutions and the creation of BEAT liability / by David Farhat, Mayowa Olujohungbe, and Bryan McGrane .-- , 2024
David Farhat is a partner and Mayowa Olujohungbe is an associate with Skadden, Arps, Slate, Meagher & Flom LLP, and Bryan McGrane is an adjunct professor at the Cornell Law School and Cornell Johnson Graduate School of Management. In this article, the authors explain why tax authorities can and should expediently address base erosion and antiabuse tax liability that may arise from taxpayers’ use of the advance pricing and mutual agreement program.
IMPUESTO MÍNIMO ALTERNATIVO
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRECIOS DE TRANSFERENCIA
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Olujohungbe, Mayowa
McGrane, Bryan
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 221-225
Competent authority resolutions and the creation of BEAT liability / by David Farhat, Mayowa Olujohungbe, and Bryan McGrane .-- , 2024
David Farhat is a partner and Mayowa Olujohungbe is an associate with Skadden, Arps, Slate, Meagher & Flom LLP, and Bryan McGrane is an adjunct professor at the Cornell Law School and Cornell Johnson Graduate School of Management. In this article, the authors explain why tax authorities can and should expediently address base erosion and antiabuse tax liability that may arise from taxpayers’ use of the advance pricing and mutual agreement program.
IMPUESTO MÍNIMO ALTERNATIVO
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRECIOS DE TRANSFERENCIA
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Olujohungbe, Mayowa
McGrane, Bryan
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 221-225