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U.S. tax review by James P. Fuller and Larissa Neumann

By: Fuller, James P.
Contributor(s): Neumann, Larissa.
Material type: ArticleArticlePublisher: 2020Subject(s): FISCALIDAD INTERNACIONAL | IMPUESTOS | ESTADOS UNIDOS | LEGISLACION | JURISPRUDENCIA | COMENTARIOS In: Tax Notes International v. 99, n. 5, August 3, 2020, p. 607-629Summary: In this article, the authors discuss final regulations on FDII and GILTI, the General Court of the European Union's judgment in the Apple state aid case, and OECD model rules for platform operators that collect data on their sellers.
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Resumen.

In this article, the authors discuss final regulations on FDII and GILTI, the General Court of the European Union's judgment in the Apple state aid case, and OECD model rules for platform operators that collect data on their sellers.

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