Книга: Основы международного корпоративного налогообложения
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U.S. Internal Revenue Code. § 958, 318a.

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Irfan Bandoo. Corporate International Taxation Reform: Should US move towards a Territorial Tax System. NY: Honors College Theses, Pace University.

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Testimony of Professor Reuven S. Avi-Yonah. Hearing on how other countries have used tax reform to help their companies in the global market. U.S. House Committee on Ways and Means. May 24, 2011.
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