The Resource Tax provisions of the CARES Act : the international (and institutional) implications

Tax provisions of the CARES Act : the international (and institutional) implications

Label
Tax provisions of the CARES Act : the international (and institutional) implications
Title
Tax provisions of the CARES Act : the international (and institutional) implications
Creator
Subject
Language
eng
Summary
This article outlines the measures affecting both corporations and individuals that the United States has adopted in response to domestic and international taxation issues to which the COVID-19 pandemic has given rise. Those measures include announcements by US tax authorities extending time limitations and otherwise providing relief as well as enactment of the Coronavirus Aid, Relief, and Economy Security (CARES) Act by the US Congress
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 7 ; 7 p
http://library.link/vocab/creatorName
  • Rosenbloom, H.D
  • Barnes, P.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax relief
  • COVID-19 pandemic
  • corporate income tax
  • net operating loss
  • BEAT
  • FDII
  • GILTI
  • interest deduction
  • individual income tax
  • substantial presence test
  • non-resident alien
  • working abroad
Label
Tax provisions of the CARES Act : the international (and institutional) implications
Instantiates
Publication
Label
Tax provisions of the CARES Act : the international (and institutional) implications
Publication

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      52.3736660 4.9336932
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