| 000 | 01095nab a2200253 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20220728113845.0 | ||
| 007 | ta | ||
| 008 | 190620s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aHorst, Thomas _921782 |
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| 245 | 4 |
_aThe TCJA's impact on GAAP effective tax rates of large U.S. nonfinancial corporations _c by Thomas Horst |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author assesses how the Tax Cuts and Jobs Act shaped the effective tax rates of large U.S. nonfinacial corporations based on information corporations provide in the GAAP financial statements they include with their annual SEC Forms 10-K. | ||
| 650 | 4 |
_945680 _aIMPUESTOS |
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| 650 | 4 |
_aSOCIEDADES _948454 |
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| 650 | 4 |
_945080 _aGRAVAMEN |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_9160534 _oOP 138-Bis/2019/94/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 9, May 27, 2019, p. 821-841 |
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| 942 | _cART | ||
| 999 |
_c140777 _d140777 |
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