The WTO consistency of the deduction for FDII by Grant D. Aldonas
By: Aldonas, Grant
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Material type: 
ArticlePublisher: 2019Subject(s): ACTIVOS INVISIBLES | RENTAS EXTRANJERAS | IMPUESTOS | DEDUCCIONES TRIBUTARIAS | ORGANIZACION MUNDIAL DEL COMERCIO | UNION EUROPEA
In:
Tax Notes International v. 93, n. 8, February 25, 2019, p. 815-830Summary: In this article, the author examines allegations by European finance ministers that the deduction for foreign-derived intangible income violates the WTO rules, and he explains why - based on the elibigility requirements of section 250 and the scope of the WTO subsidy disciplines - those concerns are misplaced.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/93/8-1 (Browse shelf) | Available | OP 138-Bis/2019/93/8-1 |
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| OP 138-Bis/2019/93/7 Tax Notes International | OP 138-Bis/2019/93/7-1 VAT trends in Europe | OP 138-Bis/2019/93/8 Tax Notes International | OP 138-Bis/2019/93/8-1 The WTO consistency of the deduction for FDII | OP 138-Bis/2019/93/8-2 Asia-pacific investment fund tax structures | OP 138-Bis/2019/93/8-3 Resolving cross-border tax disputes | OP 138-Bis/2019/93/8-4 Building a tax relationship after Brexit |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines allegations by European finance ministers that the deduction for foreign-derived intangible income violates the WTO rules, and he explains why - based on the elibigility requirements of section 250 and the scope of the WTO subsidy disciplines - those concerns are misplaced.
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