Effects from Moore does the corporate tax require realization? by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | DERECHO CONSTITUCIONAL TRIBUTARIO | ESTADOS UNIDOS | JURISPRUDENCIA
In:
Tax Notes International v. 113, n. 4, January 22, p. 437-442Summary: This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
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| OP 138-B/2024/113/3-2 Transfer pricing | OP 138-B/2024/113/3-3 Women in tax | OP 138-B/2024/113/4-1 Tax control framework and cooperative compliance in Italy | OP 138-B/2024/113/4-2 Effects from Moore | OP 138-B/2024/113/4-3 Score one for the treaty makers and one for the treaty shoppers | OP 138-B/2024/113/4-4 No more tax-free lunch for billionaires | OP 138-B/2024/113/5-1 The quest for tax certainty |
This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
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