U.S. tax review by James P. Fuller and Larissa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES COLECTIVAS | INTERES | IMPUESTOS | SEGUNDO PILAR (OCDE) | ESTADOS UNIDOS | LEGISLACION
In:
Tax Notes International v. 100, n. 10, December 7, 2020, p. 1289-1313 Summary: In this article, the authors discuss final regulations for the sale of partnership interest, final and proposed regulations on downward attribution, and the OECD's proposed two-pillar plan to address the challenges of taxing the digital economy.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/10-1 (Browse shelf) | Available | OP 138-B/2020/100/10-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss final regulations for the sale of partnership interest, final and proposed regulations on downward attribution, and the OECD's proposed two-pillar plan to address the challenges of taxing the digital economy.
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