| 000 | 01302nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c140083 _d140083 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221125154241.0 | ||
| 007 | ta | ||
| 008 | 190304t2019 sp ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aVasconcellos, Roberto P. _958086 |
|
| 245 | 0 |
_aChanges to U.S. CFC and constructive ownership rules _blessons for unwary Brazilian investors _c by Roberto P. Vasconcellos |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author addresses some of the effects of U.S. tax reform on international business planning. Specifically, he focuses on how changes in the definition of U.S. shareholder and constructive ownership rules might affect the tax efficiency of a hypothetical multinational entity with a Brazilian parent company. | ||
| 650 | 4 |
_948426 _aSISTEMA FISCAL |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_910750 _aREFORMA |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_933442 _aBRASIL |
|
| 773 | 0 |
_9159390 _oOP 138-Bis/2019/93/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 4, January 28, 2019, p. 389-392 |
|
| 942 | _cART | ||