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1 . Academic Journal
Who's Afraid of Code Sec. 280E?
저자
by
Firestone, Thomas
;
Frewing, Scott
;
Kroll, Ethan
;
Van Horne, Erika
;
Lipeles, Stewart
, et al.
소스
99 Taxes 5 (2021) / Taxes: The Tax Magazine, Vol. 99, Issue 11 (November 2021), pp. 5-10
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7 . Academic Journal
Complex Media Simplifies Substance over Form
저자
by
Kroll, Ethan
;
Mauney, Matt
;
Lipeles, Stewart
;
Weber, Julia Skubis
.
소스
99 Taxes 5 (2021) / Taxes: The Tax Magazine, Vol. 99, Issue 9 (September 2021), pp. 5-12
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6 . Academic Journal
Did Anyone Notice the TCJA Made Code Sec. 367(b) Obsolete?
저자
by
Lipeles, Stewart
;
Hsiao, Anne
;
Kroll, Ethan
;
Weber, Julia Skubis
;
Odintz, Joshua D.
.
소스
99 Taxes 5 (2021) / Taxes: The Tax Magazine, Vol. 99, Issue 7 (July 2021), pp. 5-51
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7 . Academic Journal
Don't Let the PFIC Be the Enemy of the Good: Thoughts on the Final PFIC Regulations
저자
by
Kroll, Ethan
;
Leung, Melody
;
Owsley, John
;
de Ruig, David
.
소스
99 Taxes 31 (2021) / Taxes: The Tax Magazine, Vol. 99, Issue 4 (April 2021), pp. 31-46
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6 . Academic Journal
Building an Even Foundation for Global COVID-19 Recovery: The Importance of a Transitional Regime for BEPS 2.0 Pillar One Loss Carry-Forwards
저자
by
Leung, Melody
;
Kroll, Ethan
;
Mukherjee, Romita
;
de Ruig, David
.
소스
99 Taxes 29 (2021) / Taxes: The Tax Magazine, Vol. 99, Issue 2 (February 2021), pp. 29-42
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6 . Academic Journal
Double Trouble: BEPS Action 2 Stares Back in the Mirror Legislation Rule
저자
by
Kroll, Ethan
;
Leung, Melody
;
de Ruig, David
;
Becker, Adam
.
소스
98 Taxes 25 (2020) / Taxes: The Tax Magazine, Vol. 98, Issue 12 (December 2020), pp. 25-36
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6 . Academic Journal
TP of the CAP to You: How Much Transfer Pricing Certainty and at What Cost? CAP in 2020
저자
by
Leung, Melody
;
Kroll, Ethan
;
de Ruig, David
;
Ellenson, Cory
.
소스
98 Taxes 27 (2020) / Taxes: The Tax Magazine, Vol. 98, Issue 10 (October 2020), pp. 27-62
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6 . Academic Journal
No Income, No Problem? - U.S. International Tax Implications of LTR 202009002
저자
by
Kroll, Ethan
;
Bhalla, Rakhal
;
de Ruig, David
.
소스
98 Taxes 25 (2020) / Taxes: The Tax Magazine, Vol. 98, Issue 6 (June 2020), pp. 25-28
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5 . Academic Journal
From 951A to 954(d) by Way of 338(g): The TCJA, Subpart F, and Post-Acquisition IP Integration
저자
by
Kroll, Ethan
;
de Ruig, David
.
소스
98 Taxes 31 (2020) / Taxes: The Tax Magazine, Vol. 98, Issue 2 (February 2020), pp. 31-36
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4 . Academic Journal
Better Watch Your PTEP: Potential Traps for the Unwary in the New Regime for Previously Taxed Earnings and Profits
저자
by
Kroll, Ethan
;
de Ruig, David
.
소스
97 Taxes 13 (2019) / Taxes: The Tax Magazine, Vol. 97, Issue 10 (October 2019), pp. 13-18
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