The BEAT and the treaties by H. David Rosenbloom and Fadi Shaheen
By: Rosenbloom, David H
.
Contributor(s): Shaheen, Fadi.
Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | ESTADOS UNIDOS | TRATADOS INTERNACIONALES | ELUSION FISCAL
In:
Tax Notes International v. 92, n. 1, October 1, 2018, p. 53-63Summary: In this article, the authors discuss the base erosion and antiabuse tax implemented under the U.S. Tax Cuts and Jobs Act, focusing on its relationship with U.S. tax treaties currently in force.
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| Artículos | IEF | IEF | OP 138-Bis/2018/92/1-2 (Browse shelf) | Available | OP 138-Bis/2018/92/1-2 |
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Disponibel también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the authors discuss the base erosion and antiabuse tax implemented under the U.S. Tax Cuts and Jobs Act, focusing on its relationship with U.S. tax treaties currently in force.
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