Biblioteca del Instituto de Estudios Fiscales

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Lipton, Richard M.

Proposed regulations on foreign tax credits use mechanical tests to target abuses / by Richard M. Lipton .-- , 2007


Resumen. Conclusión.


RENTAS EXTRANJERAS
IMPUESTOS
CREDITO
INCENTIVOS FISCALES
ESTADOS UNIDOS
SOCIEDADES
ELUSION FISCAL

Journal of taxationv. 107, n. 1, July 2007, p. 4-10

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