34 BAS
Analítico de Monografia
5037
REED, Margaret
Current issues in U.S. corporate income tax reform / Margaret Reed
In: Homenagem a José Guilherme Xavier de Basto - Organiz. por J.L. Saldanha Sanches e António Martins.- [Coimbra] : Coimbra Editora, 2006. - p.457-467 ; 23cm. - ISBN 972-32-1396-6.-
DIREITO FISCAL, IMPOSTO SOBRE O RENDIMENTO, EMPRESA
- Índice: I-Introduction. II-Corporate tax reform in the U.S. - A.Overview of U.S. corporation income tax - B.Corporate Tax Reform and Investment - C.Integration of corporate and individual taxes. III-Reform issues - A.Economic substance doctrine - B.Corporate tax shelter regulations - C.Dividend-stripping shelters - D.Low-value, high-basis tax shelters. Conclusion.