ACE or CBIT ... again by Sijbren Cnossen, Arjan Lejour and Maarte van't Riet
By: Cnossen, Sijbren
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Contributor(s): Lejour, Arjan M | Riet, Maarten van't.
Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/12-2 (Browse shelf) | Available | OP 138-Bis/2018/92/12-2 |
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| OP 138-Bis/2018/92/1-2 The BEAT and the treaties | OP 138-Bis/2018/92/12 Tax Notes International | OP 138-Bis/2018/92/12-1 A multinational prescription for global tax policy | OP 138-Bis/2018/92/12-2 ACE or CBIT ... again | OP 138-Bis/2018/92/1-3 The anti-hybrid rules of the new dividends received deduction | OP 138-Bis/2018/92/13 Tax Notes International | OP 138-Bis/2018/92/13-1 Canadian Court orders disclosure of accounting firm diligence report in Atlas Tube |
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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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