The Resource Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017

Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017

Label
Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
Title
Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
Creator
Subject
Language
eng
Summary
In this article, the authors estimate the double-counted pretax profit of U.S. corporations and partnerships using country-by-country reporting data gathered by the IRS
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 4 ; p. 427-432
http://library.link/vocab/creatorName
  • Horst, T
  • Curatolo, A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • allocation of profits
  • MNE
Label
Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
Instantiates
Publication
Label
Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
Publication

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