U.S. tax review Coca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs by James P. Fuller and Larissa Neumann
By: Fuller, James P
.
Contributor(s): Neumann, Larissa.
Material type: 
ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES | ACTIVOS INVISIBLES | RENTAS EXTRANJERAS | IMPUESTOS | ESTADOS UNIDOS | JURISPRUDENCIA
In:
Tax Notes International v. 101, n. 2, January 11 2021, p. 137-160Summary: In this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies.
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Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies.
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