| 000 | 01239nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190403174340.0 | ||
| 007 | ta | ||
| 008 | 190403t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_964988 _aAldonas, Grant |
|
| 245 | 4 |
_aThe WTO consistency of the deduction for FDII _c by Grant D. Aldonas |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines allegations by European finance ministers that the deduction for foreign-derived intangible income violates the WTO rules, and he explains why - based on the elibigility requirements of section 250 and the scope of the WTO subsidy disciplines - those concerns are misplaced. | ||
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 0 |
_967106 _aDEDUCCIONES TRIBUTARIAS |
|
| 650 | 4 |
_947916 _aORGANIZACION MUNDIAL DEL COMERCIO |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9159864 _oOP 138-Bis/2019/93/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 8, February 25, 2019, p. 815-830 |
|
| 942 | _cART | ||
| 999 |
_c140312 _d140312 |
||