| 000 | 01247nab#a2200313#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219170110.0 | ||
| 008 | 170814s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aYang, James G. S. _962444 |
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| 245 |
_aThe impact of the net investment income tax on non - American investors _c James G.S. Yang and Jeffrey S. Warren _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aSISTEMA FISCAL _948426 |
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| 650 | 4 |
_aTRIBUTOS _948618 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_aRENDIMIENTOS DE CAPITAL _948255 |
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| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aREFORMA _910750 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 520 | _aPresident Donald Trump announced his intention to repeal the Net Investment Income Tax (NIIT). In this article, the authors examine the functioning of the NIIT and its impact on non-resident alien investors. | ||
| 700 | 1 |
_aWarren, Jeffrey S. _965608 |
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| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6a, June 2017 |
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| 942 | _cART | ||
| 942 | _z148455 | ||
| 999 |
_c102949 _d102949 |
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