| 000 | 01099nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181029104534.0 | ||
| 007 | ta | ||
| 008 | 181029t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aspa | ||
| 100 | 1 |
_966659 _aWallace, Derek E. |
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| 245 |
_aThe anti-hybrid rules of the new dividends received deduction _c by Derek E. Wallace |
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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 author examines the application of anti-hybrid dividend provisions enacted in section 245A(e) to disallow duplicate U.S. and foreign tax benefits for some dividends. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_942810 _aDIVIDENDOS |
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| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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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. 65-81 |
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| 942 | _cART | ||
| 999 |
_c139171 _d139171 |
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