000			01576nab a2200241 c 4500
003			ES-MaIEF
005			20190109110519.0
007			ta
008			190108t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_949073 _aShay, Stephen E.
245		4	_aThe US international tax reforms _b : competition and convergence, pay-offs and policy failures _c Stephen E. Shay
260			_c2018
500			_aResumen.
520			_aThis article addresses the recent US tax reform's international provisions. Part II reviews the political context and time pressure under which the tax legislation was adopted, which explains why it was not a fundamental tax reform. Part III(A) reviews the most important "international" business provisions, starting with the pervasive effects of the reduction in the corporate tax rate and its interaction with credits for foreign income taxes. Part III(B) examines the new global intangible low-taxed income (GILTI) and foreign dividends received deduction provisions, the reduced effective tax rate for foreign derived intangible income (FDII) from exports and the base erosion alternative minimum tax or BEAT. Part IV comments on the most important international reform left unaddressed and Part V concludes.
650		4	_947460 _aIMPUESTOS
650		4	_910750 _aREFORMA
650		4	_942888 _aESTADOS UNIDOS
650		4	_944303 _aFISCALIDAD INTERNACIONAL
773	0		_9158360 _oOP 2141/2018/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 11, November 2018, p. 905-913
942			_cART
999			_c139605 _d139605