| 000 | 01225nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220805125151.0 | ||
| 007 | ta | ||
| 008 | 190626s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aBoidman, Nathan _96361 |
|
| 245 | 0 |
_aProposed U.S. regs narrow GILTI exposure on Canadian CFC operations _c by Nathan Boidman |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe Tax Cuts and Jobs Act adopted the idea that U.S. shareholders should be immediately taxed on some portions of hte purely active business profits of controlled foreign corporations. In this article, the author examines how that rule, as modified by recently proposed regulations, would affect Canadian CFCs. | ||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aACCIONISTAS _9973 |
|
| 650 | 4 |
_aIMPUESTOS _948454 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 650 | 4 |
_aCANADA _933508 |
|
| 700 | 1 |
_963315 _aTang, Reynah |
|
| 773 | 0 |
_9160570 _oOP 138-Bis/2019/94/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 10, June 3, 2019, p. 995-997 |
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| 942 | _cART | ||
| 999 |
_c140828 _d140828 |
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