| 000 | 01202nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141135 _d141135 |
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| 003 | ES-MaIEF | ||
| 005 | 20190920183834.0 | ||
| 007 | ta | ||
| 008 | 190920s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aJunge, Aaron _967488 |
|
| 245 | 0 |
_aDesign choices for unilateral and multilateral foreign minimum taxes _c by Aaron Junge, Karl Edward Russo and Peter R. Merrill |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the lagal and economic issues surrounding a foreign minimum tax, setting out the consequences and administrative details of various design options. | ||
| 650 | 4 |
_944107 _aEXTRANJEROS |
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| 650 | 4 |
_aSOCIEDADES EXTRANJERAS _948469 |
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| 650 | 4 |
_aINVERSIONES EXTRANJERAS _945091 |
|
| 650 | 4 |
_944303 _aIMPUESTOS |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_aRusso, Karl Edward _967489 |
|
| 700 |
_929298 _aMerrill, Peter R. |
||
| 773 | 0 |
_9157396 _oOP 138-Bis/2018/91/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 10, September 2, 2019, p. 947-987 |
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| 942 | _cART | ||