A Response to Professor Avi-Yonah on Subpart F.
| Autor: | Merrill, Peter R. |
|---|---|
| Zdroj: | Tax Notes; 06/21/99, Vol. 83 Issue 12, p1802, 5p |
| Abstrakt: | Responds to Professor Reuven Avi-Yonah's arguments, which were published in `Tax Notes,' against the National Foreign Trade Council report on Subpart F. Arguments in connection with capital export neutrality (CEN). Opposition of Avi-Yonah to the relation of United States antideferral rules with international norms; Questions of Avi-Yonah on the competitiveness concerns of the report; Arguments of Avi-Yonah on tax competition. |
| Databáze: | Supplemental Index |
| Externí odkaz: |
|