U.S. tax review by James P. Fuller and Larisa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTOS | ACTIVOS INVISIBLES | ESTADOS UNIDOS | LEGISLACION | JURISPRUDENCIA
In:
Tax Notes International v. 99, n. 10, September 7, 2020, p. 1277-1295Summary: In this article, the authors discuss final and proposed regulations on global intangible low-taxed income high-tax exceptions and a new practice unit on the receipt of dividends and interest from a related controlled foreign corporation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/99/10-1 (Browse shelf) | Available | OP 138-B/2020/99/10-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss final and proposed regulations on global intangible low-taxed income high-tax exceptions and a new practice unit on the receipt of dividends and interest from a related controlled foreign corporation.
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