| 000 | 01348nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220805131859.0 | ||
| 007 | ta | ||
| 008 | 190325t2019 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 | 0 |
_aExpected adverse effects of proposed U.S. anti-hybrid regulations on inbound financing by Canadian MNEs _c by Nathan Boidman and Michael N. Kandev |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the extensive regulations proposed under the already wide-ranging anti-hybrid provision of the U.S. Tax Cuts and Jobs Act, focusing on the possible impact of the proposals on the structures that Canada-based multinationals and other foreign entitites use to finance U.S. acquisitions and expansions. | ||
| 650 | 4 |
_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_941769 _aDEDUCCIONES |
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| 650 | 4 |
_910750 _aREFORMA |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 |
_aCANADA _933508 |
||
| 700 | 1 |
_aKandev, Michael _914642 |
|
| 773 | 0 |
_9159616 _oOP 138-Bis/2019/93/6 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 6, February 11, 2019, p. 623-630 |
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| 942 | _cART | ||
| 999 |
_c140189 _d140189 |
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