| 000 | 01258nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181010134728.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966418 _aHagelin, Johan |
|
| 245 | 4 |
_aThe effect of the FATCA withholding tax on US investment abroad _c Johan Hagelin |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article is based on a study of the effects of the Foreign Account Tax Compliance Act (FATCA) on US investment abroad. It provides evidence suggesting the possibility of a positive correlation between FATCA participation and US investment abroad due to the withholding tax on payments to foreign financial institutions in non-participating jurisdictions. | ||
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_948294 _aRETENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 8, August 2018, p. 483-487 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139058 _d139058 |
||