Stop BEATing up your brother-sister part 2 by Corey M. Goodman and Lorenz F. Haselberger
By: Goodman, Corey M
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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 | CONTROL | DEUDA TRIBUTARIA | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 3, October 19, 2020, p. 373-391Summary: In this article, the final installment of a twopart series, the authors provide a framework for taxpayers to identify and analyze questions that may arise in connection with the allocation of base erosion and antiabuse tax liability and other Tax Cuts and Jobs Act elements within a onsolidated group.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/3-1 (Browse shelf) | Available | OP 138-Bis/2020/100/3-1 |
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| 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 | OP 138-Bis/2020/100/3-3 Uncertainty regarding transfer pricing and Country-by-Country Reporting in Nigeria | OP 138-Bis/2020/100/4 Tax Notes International |
Disponible también en formato electrónico.
Resumen.
In this article, the final installment of a twopart series, the authors provide a framework for taxpayers to identify and analyze questions that may arise in connection with the allocation of base erosion and antiabuse tax liability and other Tax Cuts and Jobs Act elements within a onsolidated group.
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