| 000 | 01310nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c139818 _d139818 |
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| 003 | ES-MaIEF | ||
| 005 | 20220805125151.0 | ||
| 007 | ta | ||
| 008 | 190205t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aBoidman, Nathan _96361 |
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| 245 |
_aCanada finalizes international tax proposals _ban update on conduit, tracking, and foreign affiliate rules _c by Nathan Boidman |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_938116 _aCOMERCIO |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9158504 _oOP 138-Bis/2018/92/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 10, December 3, 2018, p. 975-979 |
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| 942 | _cART | ||