El impuesto sobre sociedades del futuro: accésit Premio Estudios Financieros 2017

• Autores: Ubaldo González de Frutos
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 415, 2017, págs. 5-42
• Idioma: español
• DOI: 10.51302/rcyt.2017.4489
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 3 Citas
• Referencias bibliográficas
  • AVI-YONAH, R. y CLAUSING, K. [2016]: Problems with Destination-Based Corporate Taxes and the Ryan Blueprint [en línea], University of Michigan...
  • AUERBACH, A. [2010]: A Modern Corporate Tax [en línea], The Center for American Progress, The Hamilton Project, diciembre [consulta de 24...
  • AUERBACH, A.; DEVEREUX, M.; KEEN, M. y VELLA, J. [2017]: Destination-Based Cash Flow Taxation [en línea], Oxford University Centre for Business...
  • AUERBACH, A.; DEVEREUX, M. y SIMPSON, H. [2010]: «Taxing Corporate Income», en STUART et al. (eds.), Dimensions of Tax Design: The Mirrlees...
  • BOND, S. R. y DEVEREUX, M. [2002]: «Cash flow taxes in an open economy», Centre for Economic Policy Research Discussion Paper Series, Discussion...
  • CUI, W. [2016]: Destination-Based Cash-Flow Taxation: A Critical Appraisal [en línea], University of British Columbia. 19 de diciembre de...
  • DEVEREUX, M. [2012]: «Issues in the Design of Taxes on Corporate Profit», National Tax Journal 65(3), págs. 709-730.
  • DEVEREUX, M. y AUERBACH, A. [2017]: EU Wrong to Challenge Destination Based Cash Flow Tax [en línea], Forbes, 29 de marzo de 2017 [consulta...
  • DEVEREUX, M. y BIRCH SORENSEN, P. [2006]: «The Corporate Income Tax: international Trends and options for fundamental reform», European Commission...
  • EUROPEAN UNION [2015]: Experiences with Cash-Flow Taxation and prospects, [en línea], Final Report. Working Paper No. 55, mayo [consulta de...
  • EXPANSIÓN [2017]: La UE prepara medidas contra la reforma comercial de EEUU [en línea], 13 de febrero de 2017 [consulta de 10 de marzo de...
  • FEDERATION of AMERICAN SCIENTISTS [2017]: Border-Adjusted Taxes and the rules of the World Trade Organisation: The Distinction Between Direct...
  • GRAETZ, M. J.: The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint [en línea], New York: Columbia Law...
  • MATHUR, A. [2017]: The Destination-Based Cash Flow Tax Is A Fitting Response to the OECD's BEPS Project [en línea], Forbes, 3 de marzo...
  • MEADE COMMITTEE [1978]: The Structure and Reform of Direct Taxation, report of a committee chaired by Professor J. E. Meade, London: George...
  • MILLER, D. [2017]: How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce...
  • PALETTA, D. y SWANSON, A. [2017]: Trump suggests ignoring World Trade Organisation in major policy shift. The Washington Post [en línea],...
  • PARTIDO REPUBLICANO [2016]: A better way. A visión for a Confident America [en línea], 24 de junio de 2016 [consulta de 9 de marzo de 2017]....
  • PATEL, E. y McLELLAND, J. [2017]: What Would a Cash Flow Tax Look Like for U.S. Companies? Lessons From a Historical Panel [en línea], Departamento...
  • POMERLAU, K. y ENTIN, S. [2016]: The House GOP's Destination-Based Cash Flow Tax, Explained [en línea], The Tax Foundation. 30 de junio...
  • THE PLATFORM FOR COLLABORATION ON TAX [2017]: Discussion Draft: A Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer...
  • THORNTON, A. y JARSULIC, M. [2017]: The House Republicans' Corporate Tax Cut [en línea], Center For American Progress. 14 de marzo de...
  • TRACHTMAN, J. P. [2017]: House GOP Tax Plan Aims to Boost Competitiveness, Might Also Violate Trade Law [en línea], 20 de enero de 2017 [consulta...
  • TRUMP, D. [2015]: Tax Reform That Will Make America Great Again [en línea], diciembre de 2015 [consulta de 28 de marzo de 2017]. Disponible...
  • WEISBACH, D. A. [2017]: A Guide to the GOP Tax Plan-The Way to a Better Way [en línea], University of Chicago Law School, 2017 [consulta de...