The benefits and costs of the deferral of U.S. taxes on retained earning of controlled foreign corporations
Year of publication: |
1983
|
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Authors: | Rousslang, Don ; Pelzman, Joseph |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 20.1983, 1/3, p. 79-94
|
Subject: | Doppelbesteuerung | Einkommensteuer | Körperschaftsteuer | Vereinigte Staaten |
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