| 000 | 01043nab#a2200289#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219174048.0 | ||
| 008 | 140409s2014 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aSchwartz, Jason _962441 |
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| 245 |
_aProposed regulations under Section 871(m) introduce a " delta " test forwithholding on U.S. equity - linked instruments _b expect turbulence ahead _c Jason Schwartz, Mark Howe and Daniel Mulcahy |
||
| 260 | _c2014 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_aDIVIDENDOS _942810 |
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| 650 | 4 |
_aACCIONES _93357 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aRETENCIONES TRIBUTARIAS _948294 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_aHowe, Mark _962442 |
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| 700 | 1 |
_aMulcahy, Daniel _937369 |
|
| 773 | 0 |
_tJournal of Taxation of Investments _w51921 _gv. 31, n. 3, Spring 2013, p. 3-20 |
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| 942 | _cART | ||
| 942 | _z140871 | ||
| 999 |
_c135859 _d135859 |
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