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: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/2-6 (Browse shelf) | Available | OP 138-Bis/2020/100/2-6 |
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| OP 138-Bis/2020/100/2-3 Privatization in Nigeria | OP 138-Bis/2020/100/2-4 The Vodafone-India capital gains tax controversy | OP 138-Bis/2020/100/2-5 A simple regulatory fix for citizenship taxation | OP 138-Bis/2020/100/2-6 Stop BEATing up your brother-sister | OP 138-Bis/2020/100/3 Tax Notes International | OP 138-Bis/2020/100/3-1 Stop BEATing up your brother-sister | OP 138-Bis/2020/100/3-2 Emerging from crisis |
Disponible también en formato electrónico.
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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