| 000 | 01197nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181130122312.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_937620 _aJoseph, Anton |
|
| 245 | 4 |
_aThe effect of global intangible low-taxed income on US investment in Australia _c Anton Joseph |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe author, in this article, considers the implications of the introduction of the concept of global intangible low-taxed income by the US Tax Cuts and Jobs Act of 2017, with its stated intention of encouraging companies to invest in the United States, for US investment in Australia. | ||
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
|
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 11, November 2018, p. 651-655 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139438 _d139438 |
||