| 000 | 01273nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141061 _d141061 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133656.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967454 _aLiss, Kevin |
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| 245 | 0 |
_aWho's afraid of deemed repatriations? _bwhy domestic borrowers shoul remain vigilant _c by Kevin Liss |
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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 examines recent regulations under section 956, focusing on the broader context in whcih section 956 should be understood by U.S. corporate taxpayers, which now may be encountering creditor requests for previously disfavoured types of credit support from their controlled foreign corporations. | ||
| 650 | 4 |
_962826 _aREPATRIACIÓN DE CAPITALES |
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| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
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| 650 |
_aSOCIEDADES _948454 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_9160821 _oOP 138-Bis/2019/95/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 3, July 15 2019, p. 191-205 |
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| 942 | _cART | ||