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Observations on the BEAT proposed regulations' impact on banks by Mike Gaffney and Danny Simon

By: Gaffney, Mike.
Contributor(s): Simon, Danny.
Material type: ArticleArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | APLICACION | BANCOS MULTINACIONALES | ELUSION FISCAL In: Tax Notes International v. 93, n. 11, March 18, p. 1161-1176Summary: In this article, the authors analyze 11 issues that the proposed U.S. base erosion and antiabuse tax (BEAT) regulations raise for the international banking industry.
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OP 138-Bis/2019/93/11-1 (Browse shelf) Available OP 138-Bis/2019/93/11-1

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Resumen.

In this article, the authors analyze 11 issues that the proposed U.S. base erosion and antiabuse tax (BEAT) regulations raise for the international banking industry.

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