Design choices for unilateral and multilateral foreign minimum taxes by Aaron Junge, Karl Edward Russo and Peter R. Merrill
By: Junge, Aaron
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Contributor(s): Russo, Karl Edward | Merrill, Peter R.
Material type: 
ArticlePublisher: 2019Subject(s): EXTRANJEROS | SOCIEDADES EXTRANJERAS | INVERSIONES EXTRANJERAS | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 95, n. 10, September 2, 2019, p. 947-987Summary: In this article, the authors examine the lagal and economic issues surrounding a foreign minimum tax, setting out the consequences and administrative details of various design options.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/10-2 (Browse shelf) | Available | OP 138-Bis/2019/95/10-2 |
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| OP 138-Bis/2019/95/1 Tax Notes International | OP 138-Bis/2019/95/10 Tax Notes International | OP 138-Bis/2019/95/10-1 U.S. tax review | OP 138-Bis/2019/95/10-2 Design choices for unilateral and multilateral foreign minimum taxes | OP 138-Bis/2019/95/10-3 Brazil's enduring income tax exemption for nonresident heirs and donees | OP 138-Bis/2019/95/1-1 U.S. tax review | OP 138-Bis/2019/95/11 Tax Notes International |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors examine the lagal and economic issues surrounding a foreign minimum tax, setting out the consequences and administrative details of various design options.
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