Das, Pitambar
International business tax reform the OECD and the debt-equity disparity / by Pitambar Das
In this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level.
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
DIVIDENDOS
POLITICA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 13, September 23 2024, p. 1997-2020
International business tax reform the OECD and the debt-equity disparity / by Pitambar Das
In this report, Das evaluates and criticizes the OECD’s approach to dealing with the disparity between debt and equity under the corporate tax system and offers an alternative solution that addresses base erosion and profit-shifting concerns on a fundamental level.
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
DIVIDENDOS
POLITICA FISCAL
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 115, n. 13, September 23 2024, p. 1997-2020