| 000 | 01295nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20220525105523.0 | ||
| 007 | ta | ||
| 008 | 190812s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 |
_aBillings, B. Anthony _93417 |
||
| 245 | 0 |
_aNew incentives for U.S. companies to bring intangible property home _c by B. Anthony Billings, Kyungjin Kim and Santanu Mitra |
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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 global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) provisions of the Tax Cuts and Jobs Act (TCJA), as well as the proposed regulations on GILTI and FDII, and explain how taxpayers can maximize their FDII deductions. | ||
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 0 |
_967106 _aDEDUCCIONES TRIBUTARIAS |
|
| 650 | 0 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_967401 _aKim, Kyungjin |
|
| 700 | 1 |
_967402 _aMitra, Santanu |
|
| 773 | 0 |
_9160800 _oOP 138-Bis/2019/94/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 13, June 24, 2019, p. 1293-1299 |
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| 942 | _cART | ||
| 999 |
_c140980 _d140980 |
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