000 | 01186nab a2200253 c 4500 | ||
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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 |
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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 |
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942 | _cRE | ||
999 |
_c139145 _d139145 |