The Resource U.S. tax review [OECD Pillar 1; Section 958]

U.S. tax review [OECD Pillar 1; Section 958]

Label
U.S. tax review [OECD Pillar 1; Section 958]
Title
U.S. tax review [OECD Pillar 1; Section 958]
Creator
Subject
Language
eng
Summary
In this article, the authors discuss recent U.S. international tax developments, including the OECD's Pillar 1 proposal and proposed regulations addressing unintended consequences from the modification of ownership attribution under Section 958
Citation source
In: Tax notes international. - Falls Church. - Vol. 96 (2019), no. 5 ; p. 405-413
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • digital economy
  • CFC
  • partnership
  • PFIC
  • safe harbour
  • penalties
  • international tax law
Label
U.S. tax review [OECD Pillar 1; Section 958]
Instantiates
Publication
Label
U.S. tax review [OECD Pillar 1; Section 958]
Publication

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