Charlie Beller

Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP

601 Lexington Ave

New York, NY 10022

United States

SCHOLARLY PAPERS

1

DOWNLOADS

385

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (1)

1.

GILTI: 'Made in America' for European Tax - Unilateral Measures & Cooperative Surplus in the International Tax Competition Game

38 Va. Tax Rev. 271 (2019)
Number of pages: 43 Posted: 16 Nov 2018 Last Revised: 12 Mar 2021
Charlie Beller
Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP
Downloads 385 (100,838)
Citation 2

Abstract:

Loading...

GILTI, TCJA, Global Intangible Low-Taxed Income, Game Theory, Unilateral Measures, OECD, BEPS, Patent Box, Innovation Incentives, International Tax, DST, EU Digital Tax, Global Minimum Tax, Tax Competition, Excess Profits, Trump Tax Reform, GOP Tax Reform