Proposed regulations on foreign tax credits use mechanical tests to target abuses by Richard M. Lipton
By: Lipton, Richard M.
Material type: ArticlePublisher: 2007Subject(s): RENTAS EXTRANJERAS | IMPUESTOS | CREDITO | INCENTIVOS FISCALES | ESTADOS UNIDOS | SOCIEDADES | ELUSION FISCAL In: Journal of taxation v. 107, n. 1, July 2007, p. 4-10Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | OP 1695/2007/107/1-1 (Browse shelf) | Available | OP 1695/2007/107/1-1 |
Resumen. Conclusión.
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