| 000 | 01321nab a2200313 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966684 _aOuyang, Huanyu |
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| 245 |
_aWhat non-US investors should know about the new US tax law _c Huanyu Ouyang and James G. S. Yang |
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| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the effect of the US Tax Cuts and Jobs Act of 2017 on taxpayers with an emphasis on non-US investors. Specifically, it notes the reductions in various tax rates, the move from a worldwide tax system and to a territorial one and the introduction of anti-avoidance measures. | ||
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
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| 650 | 4 |
_943600 _aIMPUESTOS |
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| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_aEVASION FISCAL _944029 |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_932206 _aESTADOS UNIDOS |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 700 | 1 |
_962444 _aYang, James G. S. |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 10, October 2018, p. 614-622 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139212 _d139212 |
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