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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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Disponible también en formato electrónico en la Biblioteca del IEF.

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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