| 000 | 01150nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220920184738.0 | ||
| 007 | ta | ||
| 008 | 181029t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aspa | ||
| 100 | 1 |
_938425 _aRosenbloom, David H. |
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| 245 | 4 |
_aThe BEAT and the treaties _c by H. David Rosenbloom and Fadi Shaheen |
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| 260 | _c2018 | ||
| 500 | _aDisponibel también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss the base erosion and antiabuse tax implemented under the U.S. Tax Cuts and Jobs Act, focusing on its relationship with U.S. tax treaties currently in force. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 700 | 1 |
_aShaheen, Fadi _953638 |
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| 773 | 0 |
_9157895 _oOP 138-Bis/2018/92/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 1, October 1, 2018, p. 53-63 |
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| 942 | _cART | ||
| 999 |
_c139170 _d139170 |
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