The Resource Design choices for unilateral and multilateral foreign minimum taxes

Design choices for unilateral and multilateral foreign minimum taxes

Label
Design choices for unilateral and multilateral foreign minimum taxes
Title
Design choices for unilateral and multilateral foreign minimum taxes
Creator
Subject
Language
eng
Summary
In this article, the authors examine the legal and economic issues surrounding a foreign minimum tax, setting out the consequences and administrative details of various design options
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 10 ; p. 947-986
http://library.link/vocab/creatorName
  • Junge, A.H
  • Russo, K.E
  • Merrill, P.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • minimum tax
  • tax rate
  • hybrid mismatch
  • branch
  • Subpart F income
  • CFC
  • GILTI
  • affiliated company
  • BEPS
Label
Design choices for unilateral and multilateral foreign minimum taxes
Instantiates
Publication
Label
Design choices for unilateral and multilateral foreign minimum taxes
Publication

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