dc.contributor.author | Shay, Stephen | |
dc.contributor.author | Avi-Yonah, Reuven S. | |
dc.contributor.author | Driessen, Patrick | |
dc.contributor.author | Fleming Jr., J. Clifton | |
dc.contributor.author | Peroni, Robert J. | |
dc.date.accessioned | 2020-06-23T10:52:55Z | |
dc.date.issued | 2020-06-23 | |
dc.identifier.citation | Stephen E. Shay, Reuven S. Avi-Yonah, Patrick Driessen, J. Clifton Fleming Jr. & Robert J. Peroni, Why R&D Should Be Allocated
To Subpart F and GILTI, 167 Tax Notes Fed. 2081 (2020). | en_US |
dc.identifier.issn | 2688-6634 | en_US |
dc.identifier.uri | http://nrs.harvard.edu/urn-3:HUL.InstRepos:42674245 | * |
dc.description.abstract | In this article, the authors critically appraise the government’s proposal not to allocate research and development deductions to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes. They say the proposal is an unprecedented interpretation of the statute unsupported by any relevant legislative history that would radically change an R&D allocation method in place since 1977. They argue that the justifications provided in the proposed regulations’ preamble do not stand up to scrutiny. | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | Tax Analysts | en_US |
dash.license | LAA | |
dc.title | Why R&D Should Be Allocated To Subpart F and GILTI | en_US |
dc.type | Journal Article | en_US |
dc.description.version | Version of Record | en_US |
dc.relation.journal | Tax Notes Federal | en_US |
dc.date.available | 2020-06-23T10:52:55Z | |
dash.workflow.comments | Authors granted permission to post to DASH by Tax Analysts, Nicole White <Nicole.White@taxanalysts.org> by email sent on Friday, June 5, 2020 9:01 AM. | en_US |
dash.contributor.affiliated | Shay, Stephen | |