US Tax Cuts and Jobs Act Part 1 : global intangible low-taxed income (GILTI) Carlos Pérez Gautrin
By: Pérez Gautrin, Carlos.
Material type: ArticlePublisher: 2019Subject(s): SISTEMA FISCAL | IMPUESTOS | REFORMA | ACTIVOS INVISIBLES | ESTADOS UNIDOS In: Bulletin for International Taxation v. 73, n. 1, January 2019, p. 36-48Summary: This article is the first in a series on US taxation that explains the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), and the Base Erosion and Anti-Avoidance Tax (BEAT).Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | BIT/2019/1-3 (Browse shelf) | Available | BIT/2019/1-3 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
This article is the first in a series on US taxation that explains the recent US tax reform enacted by the US Tax Cuts and Jobs Act by focusing on Global Intangible Low-Taxed Income (GILTI), Foreign Derived Intangible Income (FDII), and the Base Erosion and Anti-Avoidance Tax (BEAT).
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