The Resource U.S. tax review [final regulations on FDII and GILTI : part 1]

U.S. tax review [final regulations on FDII and GILTI : part 1]

Label
U.S. tax review [final regulations on FDII and GILTI : part 1]
Title
U.S. tax review [final regulations on FDII and GILTI : part 1]
Creator
Subject
Language
eng
Summary
In this article, the authors discuss final regulations on FDII and GILTI, the General Court of the European Union's judgment in the Apple State aid case, and OECD model rules for platform operators that collect data on their sellers
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 5 ; p. 607-630
http://library.link/vocab/creatorName
  • Fuller, J.P
  • Neumann, L.B
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FDII
  • GILTI
  • ECJ case law
  • State aid
  • intangibles
Label
U.S. tax review [final regulations on FDII and GILTI : part 1]
Instantiates
Publication
Label
U.S. tax review [final regulations on FDII and GILTI : part 1]
Publication

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