000 | 01034nab a2200253 c 4500 | ||
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999 |
_c141213 _d141213 |
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003 | ES-MaIEF | ||
005 | 20220711134443.0 | ||
007 | ta | ||
008 | 191002s2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_967539 _aD'Alessandro, Paul J. |
|
245 | 0 |
_aProposed PFIC regulations _bclarity (at last) _c by Paul J. D'Alessandro |
|
260 | _c2019 | ||
500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn this article, the author outlines aspects of recently issue proposed regulations governing passive foreign investment companies, and he identifies areas still in need of guidance. | ||
650 | 4 |
_948460 _aSOCIEDADES DE INVERSION |
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650 | 4 |
_948469 _aSOCIEDADES EXTRANJERAS |
|
650 | 4 |
_948095 _aIMPUESTOS |
|
650 | 4 |
_942888 _aESTADOS UNIDOS |
|
773 | 0 |
_9161089 _oOP 138-Bis/2019/95/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 11, September 9, 2019, p. 1079-1086 |
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942 | _cART |