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ACE or CBIT ... again by Sijbren Cnossen, Arjan Lejour and Maarte van't Riet

By: Cnossen, Sijbren.
Contributor(s): Lejour, Arjan M | Riet, Maarten van't.
Material type: ArticleArticlePublisher: 2018Subject(s): BENEFICIOS | SOCIEDADES | IMPUESTOS | FISCALIDAD INTERNACIONAL In: Tax Notes International v. 92, n. 12, December 17, 2018, p. 1213-1216Summary: In this article the authors discuss the recent resurgence of interest in exempting the normal rate od return to capital, which the compare to a comprehensive business income tax.
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OP 138-Bis/2018/92/12-2 (Browse shelf) Available OP 138-Bis/2018/92/12-2

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Resumen.

In this article the authors discuss the recent resurgence of interest in exempting the normal rate od return to capital, which the compare to a comprehensive business income tax.

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