000 01034nab a2200253 c 4500
999 _c141213
_d141213
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
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
942 _cART