Competent authority resolutions and the creation of BEAT liability by David Farhat, Mayowa Olujohungbe, and Bryan McGrane
By: Farhat, David
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Contributor(s): Olujohungbe, Mayowa | McGrane, Bryan.
Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO MÍNIMO ALTERNATIVO | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PRECIOS DE TRANSFERENCIA | TRATADOS INTERNACIONALES | ESTADOS UNIDOS
In:
Tax Notes International v. 116, n. 2, October 14 2024, p. 221-225Summary: David Farhat is a partner and Mayowa Olujohungbe is an associate with Skadden, Arps, Slate, Meagher & Flom LLP, and Bryan McGrane is an adjunct professor at the Cornell Law School and Cornell Johnson Graduate School of Management. In this article, the authors explain why tax authorities can and should expediently address base erosion and antiabuse tax liability that may arise from taxpayers’ use of the advance pricing and mutual agreement program.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/2-3 (Browse shelf) | Available | OP 138-Bis/2024/116/2-3 |
David Farhat is a partner and Mayowa Olujohungbe is an associate with Skadden, Arps, Slate, Meagher & Flom LLP, and Bryan McGrane is an adjunct professor at the Cornell Law School and Cornell Johnson Graduate School of Management. In this article, the authors explain why tax authorities can and should expediently address base erosion and antiabuse tax liability that may arise from taxpayers’ use of the advance pricing and mutual agreement program.
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