Harry Grubert's evolving views on international tax policy
Year of publication: |
2019
|
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Authors: | Toder, Eric J. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 1, p. 193-214
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Subject: | Territorial taxation | worldwide taxation | formulary apportionment | dividend exemption | excess credit and excess limit positions | Tax Cut and Jobs Act | minimum tax on foreign profits | global intangible low tax income (GILTI) | Doppelbesteuerung | Double taxation | Dividende | Dividend | Multinationales Unternehmen | Transnational corporation | Steuerpolitik | Tax policy | Steuersenkung | Tax cut | Unternehmensbesteuerung | Corporate taxation | Kapitalertragsteuer | Capital income tax | Internationales Steuerrecht | International tax law | Einkommensteuer | Income tax | Steuervergünstigung | Tax incentive | Welt | World |
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