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 |
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| OP 138-Bis/2019/95/3-1 Who's afraid of deemed repatriations? | OP 138-Bis/2019/95/3-2 How does Luxembourg's new permanent establishment provision affect tax treaties ? | OP 138-Bis/2019/95/3-3 Going the way of the Polaroid | OP 138-Bis/2019/95/3-4 Has the United States really moved to a territorial system, or is ti false advertising? | OP 138-Bis/2019/95/4 Tax Notes International | OP 138-Bis/2019/95/4-1 U.S. tax review | OP 138-Bis/2019/95/4-2 Canada enacts multilateral instrument |
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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