The baby and the bathwater reflections on the TCJA's international provisions by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | POLITICA FISCAL | ESTADOS UNIDOS
In:
Tax Notes International v. 101, n. 5, February 1 2021, p. 599-600Summary: In this article, the author considers how the international provisions of the Tax Cuts and Jobs Act could be improved.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/5-4 (Browse shelf) | Available | OP 138-B/2021/101/5-4 |
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| OP 138-B/2021/101/5-1 U.S. tax review | OP 138-B/2021/101/5-2 Gender equality, taxation, and the COVID-19 recovery | OP 138-B/2021/101/5-3 Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti | OP 138-B/2021/101/5-4 The baby and the bathwater | OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR | OP 138-B/2021/101/6-1 Using safe harbors to simplify the application of the arm's-length principle |
Disponible también en formato electrónico.
Resumen.
In this article, the author considers how the international provisions of the Tax Cuts and Jobs Act could be improved.
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