| 000 | 01188nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190826105920.0 | ||
| 007 | ta | ||
| 008 | 190826s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967457 _aAppel, Alan I. |
|
| 245 | 0 |
_aHas the United States really moved to a territorial system, or is ti false advertising? _c by Alan I. Appel and Anne Maly |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors question the claim that the Tax Cuts and Jobs Act (TCJA) moved the United States from a worldwide system to a territorial one, assessing in particular the dichotomy between the treatment of individual and corporate shareholders. | ||
| 650 | 4 |
_947658 _aIMPUESTOS |
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| 650 | 4 |
_948426 _aSISTEMA FISCAL |
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| 650 | 4 |
_aREFORMA _944303 |
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| 650 | 4 |
_aACCIONISTAS _9973 |
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| 650 | 4 |
_aESTADOS UNIDOS _957949 |
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| 700 | 1 |
_967458 _aMaly, Anne |
|
| 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. 221-226 |
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| 942 | _cART | ||
| 999 |
_c141064 _d141064 |
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