000			01948nab a2200301 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			181029t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aYang, James G. S. _962444
245		0	_aStrategies for the new base erosion and anti-abuse tax _c James G.S. Yang, Wing W. Poon and Chiaho Chang
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe Tax Cuts and Jobs Act of 2017 imposes a new tax regime known as the “base erosion and anti-abuse tax.” This article discusses the reasons for this new tax and the details involved in determining the amount of tax due. The authors point out that there are many loopholes in international tax law—including the differences in different jurisdictions’ tax rates, the “worldwide tax system” versus the “territorial tax system,” and the use of a controlled foreign corporation as a tax shelter—and that many U.S. multinational corporations have taken advantage of them. The authors cite fi ve relevant cases—Burger King, Medtronic, Apple, Horizon, and SAP—and investigate the components of this new tax involving the concept of “base erosion payment.” They then suggest ways corporations might respond to the new tax.
650		4	_947460 _aIMPUESTOS
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_954389 _aABUSO DEL DERECHO
650		4	_942888 _aESTADOS UNIDOS
650		4	_943410 _aELUSION FISCAL
700	1		_966663 _aPoon, Wing W.
700	1		_966664 _aChang, Chiaho
773	0		_9157918 _oOP 235/2018/36/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 1, Fall 2018, p. 67-77
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3601-07-Base.pdf
942			_cART
999			_c139188 _d139188