The Resource U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]

U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]

Label
U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
Title
U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
Creator
Subject
Language
eng
Summary
In this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 9 ; p. 773-780
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • international tax law
  • corporate income tax
  • GloBE Proposal (OECD)
  • minimum tax
  • Pillar 2 (OECD)
  • intercompany loan
  • interest deduction
Label
U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
Instantiates
Publication
Label
U.S. tax review [Altera case, GloBE minimum tax and section 385 regulations]
Publication

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