OECD hybrid rules vs. U.S. DCL rules achieving tax harmony by Guy A. Brancuti
By: Bracuti, Guy A
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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 |
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| OP 138-B/2021/101/12-5 Italy's new dividend withholding and capital gains tax exemption for qualifying European funds | OP 138-B/2021/101/12-6 Indirect tax issues for nonresident companies in Nigeria | OP 138-B/2021/101/1-3 Reshaping the Pillar 2 carveouts | OP 138-B/2021/101/13-1 OECD hybrid rules vs. U.S. DCL rules | OP 138-B/2021/101/13-2 India's ruling on software sales and its implications for the equalization levy | OP 138-B/2021/101/13-3 Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F | OP 138-B/2021/101/13-4 Analyze this |
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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