000 | 01318nab a2200313 c 4500 | ||
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999 |
_c139828 _d139828 |
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003 | ES-MaIEF | ||
005 | 20220711122403.0 | ||
007 | ta | ||
008 | 190206t2018 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_966933 _aEmbón, Diego |
|
245 | 0 |
_aTax - efficient real estate investment _ba multijurisdictional view _c by Diego Embón, Steffen Kranz and James A. Schmidt |
|
260 | _c2018 | ||
500 | _aDisponible también en formao electrónico a través de la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn this article, the authors discuss the taxation of foreign real estate investors in the United States, Argentina, and Germany with a focus on tax-efficient investment structures and the impact of recent tax reform measures on those structures. | ||
650 | 4 |
_948169 _aPROPIEDAD INMOBILIARIA |
|
650 | 4 |
_947531 _aINVERSIONES |
|
650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
650 | 4 |
_942888 _aESTADOS UNIDOS |
|
650 | 4 |
_930551 _aARGENTINA |
|
650 | 4 |
_925193 _aALEMANIA |
|
700 | 1 |
_966934 _aKranz, Steffen |
|
700 | 1 |
_966935 _aSchmidt, James A. |
|
773 | 0 |
_9158783 _oOP 138-Bis/2018/92/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 13, December 24, p. 1299-1304 |
|
942 | _cART |