The Resource Design choices for unilateral and multilateral foreign minimum taxes
Design choices for unilateral and multilateral foreign minimum taxes
Resource Information
The item Design choices for unilateral and multilateral foreign minimum taxes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Design choices for unilateral and multilateral foreign minimum taxes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Design choices for unilateral and multilateral foreign minimum taxes
- Title
- Design choices for unilateral and multilateral foreign minimum taxes
- 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
-
- global minimum tax
- hybrid mismatch
- branch
- Subpart F income
- CFC
- GILTI
- affiliated company
- BEPS
- Label
- Design choices for unilateral and multilateral foreign minimum taxes
- Label
- Design choices for unilateral and multilateral foreign minimum taxes
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Design-choices-for-unilateral-and-multilateral/uBEGMPk7hYs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Design-choices-for-unilateral-and-multilateral/uBEGMPk7hYs/">Design choices for unilateral and multilateral foreign minimum taxes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Design-choices-for-unilateral-and-multilateral/uBEGMPk7hYs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Design-choices-for-unilateral-and-multilateral/uBEGMPk7hYs/">Design choices for unilateral and multilateral foreign minimum taxes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
