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~person:"Avi-Yonah, Reuven S."
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Avi-Yonah, Reuven S.
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Is GILTI Constitutional?
Avi-Yonah, Reuven S.
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2021
In this article, Avi-Yonah argues that the global intangible low-taxed income regime may be an unconstitutional attempt to tax the foreign-source income of foreign entities, and he offers an alternative
Persistent link: https://www.econbiz.de/10013240725
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