The Resource U.S. tax review : international tax reform proposals and FTC guidance

U.S. tax review : international tax reform proposals and FTC guidance

Label
U.S. tax review : international tax reform proposals and FTC guidance
Title
U.S. tax review : international tax reform proposals and FTC guidance
Creator
Subject
Language
eng
Summary
The authors examine proposed reforms of the U.S. international tax regime from Sen. Ron Wyden and the House Ways and Means Committee, the IRS priority guidance plan, recent guidance on foreign tax credit elections, and the Tax Court's Toulouse judgment
Citation source
In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 1 ; p. 19-30
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
  • Ushakova-Stein, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • GILTI
  • CFC
  • branch
  • Subpart F income
  • FDII
  • allocation of expenses
  • BEAT
  • foreign tax credit
  • dividend
  • interest deduction
  • entity classification
  • case law
  • tax treaty
Label
U.S. tax review : international tax reform proposals and FTC guidance
Instantiates
Publication
Label
U.S. tax review : international tax reform proposals and FTC guidance
Publication

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