The GILTI high - tax exception the good, the bad and the ugly by Chetan Vagholkar and Eric Horvitz
By: Vaghokar, Chetan
.
Contributor(s): Horvitz, Eric.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | ACTIVOS INVISIBLES | IMPUESTOS | REDUCCIONES TRIBUTARIAS | EXENCIONES TRIBUTARIAS | ESTADOS UNIDOS
In:
Tax Notes International v. 95, n. 14, September 30, 2019, 1377-1382Summary: In this article, the authors summarize some good, bad, and ugly results of making the global intangible low-taxed income high-tax exception election under the proposed regulations.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-Bis/2019/95/14-1 (Browse shelf) | Available | OP 138-Bis/2019/95/14-1 |
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| OP 138-Bis/2019/95/13-1 People functions redux | OP 138-Bis/2019/95/1-4 Transfer pricing in Brazil | OP 138-Bis/2019/95/14 Tax Notes International | OP 138-Bis/2019/95/14-1 The GILTI high - tax exception | OP 138-Bis/2019/95/14-2 Nash bergaining theory and intangible property transfer pricing | OP 138-Bis/2019/95/14-3 Applying Articles 9 and 24 of the OECD Model to thin capitalization rules | OP 138-Bis/2019/95/14-4 Belgium and Luxembourg cosider physical presence change in double tax treaty |
Disponible también en formato electrónico.
In this article, the authors summarize some good, bad, and ugly results of making the global intangible low-taxed income high-tax exception election under the proposed regulations.
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