OECD hybrid rules vs. U.S. DCL rules achieving tax harmony by Guy A. Brancuti
By: Bracuti, Guy A
.
Material type: 
ArticlePublisher: 2021Subject(s): PERDIDAS | COMPENSACION DE PERDIDAS | ARMONIZACION FISCAL | FISCALIDAD INTERNACIONAL
In:
Tax Notes International v. 101, n. 13, March 29 2021, p. 1657-1667Summary: In this article, the author examines how U.S. rules on dual consolidated losses interact with OECD recommendations. He argues that without careful international coordination, the U.S. rules could create stranded losses in the relevant jurisdictions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/13-1 (Browse shelf) | Available | OP 138-B/2021/101/13-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the author examines how U.S. rules on dual consolidated losses interact with OECD recommendations. He argues that without careful international coordination, the U.S. rules could create stranded losses in the relevant jurisdictions.
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