| Autor: |
Oosterhuis, Paul |
| Předmět: |
|
| Zdroj: |
Temple Law Review; Winter2017, Vol. 89 Issue 2, p353-363, 11p |
| Abstrakt: |
The article focuses on modest rate credit-invoice value-added tax (VAT) and using the proceeds to reform the current corporate and individual income tax and consumption tax alternatives. Topics discussed include businesses require upfront investments in research and development (R&D) and marketing to facilitate a global reach for their products and services, corporate tax rate could facilitate legislation that would limit the tax planning opportunities and U.S. investments. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
