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Stop BEATing up your brother-sister by Corey M. Goodman and Lorenz F. Haselberger

By: Goodman, Corey M.
Contributor(s): Haselberger, Lorenz F.
Material type: ArticleArticlePublisher: 2020Subject(s): GRUPOS DE EMPRESAS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | ESTADOS UNIDOS In: Tax Notes International v. 100, n. 2, October 12 2020, p. 247-263Summary: In this first installment of a two-part series, the authors explore the practical issues raised by allocating the base erosion and antiabuse tax within a consolidated group, and they offer principles to address those and similar allocation issues.
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Resumen.

In this first installment of a two-part series, the authors explore the practical issues raised by allocating the base erosion and antiabuse tax within a consolidated group, and they offer principles to address those and similar allocation issues.

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