Has the United States really moved to a territorial system, or is ti false advertising? by Alan I. Appel and Anne Maly
By: Appel, Alan I
.
Contributor(s): Maly, Anne.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | SISTEMA FISCAL | REFORMA | ACCIONISTAS | ESTADOS UNIDOS
In:
Tax Notes International v. 95, n. 3, July 15 2019, p. 221-226Summary: In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/3-4 (Browse shelf) | Available | OP 138-Bis/2019/95/3-4 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders.
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