U.S. tax review by James P. Fuller and Larissa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | FISCALIDAD INTERNACIONAL | ESTADOS UNIDOS | LEGISLACION | JURISPRUDENCIA
In:
Tax Notes International v. 96, n. 9, December 2, 2019, p. 773-780 Summary: In this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/9-1 (Browse shelf) | Available | OP 138-Bis/2019/96/9-1 |
Disponible también en formato electrónico.
In this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt.
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