Has the IRS Declared Dead the Substantial Compliance Defense for International Information Returns? Lessons from a New International Practice Unit.Published in:International Tax Journal, 2017, v. 43, n. 5, p. 57By:Sheppard, Hale E.Publication type:Article
Understanding the Border-Adjustment Tax.Published in:International Tax Journal, 2017, v. 43, n. 5, p. 47By:Nylen, Paul C.Publication type:Article
Transfer Pricing Safe Harbors--An Idea Whose Time Has Come?Published in:International Tax Journal, 2017, v. 43, n. 5, p. 35By:Giegerich, Thomas W.Publication type:Article
Indirect Taxation of Digital Services After BEPS: A Multilateral Instrument to Achieve Harmonization and Effective Enforcement.Published in:International Tax Journal, 2017, v. 43, n. 5, p. 19By:Vazquez, Juan ManuelPublication type:Article
Structuring Offshore MLPs--An Example of Using Reverse Hybrids to Navigate the Tax Issues Created by Corporate Law (and Lawyers') Goals.Published in:International Tax Journal, 2017, v. 43, n. 5, p. 5By:DeNovio, Nicholas J.;FitzGerald, Sean M.;Grimley, Jared W.Publication type:Article
Non-Subpart F Sales Income: Employee Substance Generally Is Not a Requirement.Published in:International Tax Journal, 2017, v. 43, n. 5, p. 3By:YODER, LOWELL D.Publication type:Article