The Resource The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?

The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?

Label
The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
Title
The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
Creator
Subject
Language
  • eng
  • eng
Summary
The article reflects on the article by M. Herzfeld "Can GILTI + BEAT = GLOBE?" on using the USA tax reforms rules as a model for global minimum tax
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 5 ; p. 514-522
http://library.link/vocab/creatorName
Blum, D.W
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • GILTI
  • BEAT
  • GloBE Proposal (OECD)
Label
The proposal for a global minimum tax : comeback of residence taxation in the digital era? Comment on Can GILTI + BEAT = GLOBE?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/G-I/INTERTAX/5_514-522.pdf
Publication
Note
20190412

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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