US Tax Cuts and Jobs Act Part 1 : global intangible low-taxed income (GILTI) Carlos Pérez Gautrin
By: Pérez Gautrin, Carlos
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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 |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2019/1-3 (Browse shelf) | Available | BIT/2019/1-3 |
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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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