000 01186nab a2200253 c 4500
003 ES-MaIEF
005 20181024105923.0
007 ta
008 181023t2018 ne |||woo|||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _966644
_aNovak, Kristina L.
245 _aTreatment of intangibles under new US tax regime
_c Kristina L. Novak, Mark P. Thomas and Cym H. Lowell
260 _c2018
500 _aDisponible únicamente en formato electrónico.
520 _aIssues pertaining to intangibles always loom large in international taxation, and intangibles were indeed a focus of the recent US tax reform. The new law imposes many fundamental changes that will require advisors to challenge most of the conventional wisdom that has developed in connection with effective tax rate management and intangibles.
650 4 _95175
_aACTIVOS INVISIBLES
650 _aIMPUESTOS
_947460
650 _aESTADOS UNIDOS
_942888
700 1 _91107
_aThomas, Mark
700 1 _951027
_aLowell, Cym H.
773 0 _973749
_oITPJ
_tInternational Transfer Pricing Journal
_w(IEF)65014
_x 385-3074
_g v. 25, n. 4, July/August 2018, p. 259-266
942 _cRE
999 _c139145
_d139145