| 000 | 01141nab a2200277 c 4500 | ||
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| 999 |
_c141388 _d141388 |
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| 003 | ES-MaIEF | ||
| 005 | 20191115143707.0 | ||
| 007 | ta | ||
| 008 | 191115s2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_967637 _aVaghokar, Chetan |
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| 245 | 4 |
_aThe GILTI high - tax exception _b the good, the bad and the ugly _c by Chetan Vagholkar and Eric Horvitz |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aIn this article, the authors summarize some good, bad, and ugly results of making the global intangible low-taxed income high-tax exception election under the proposed regulations. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_948220 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 700 | 1 |
_967638 _aHorvitz, Eric |
|
| 773 | 0 |
_9161369 _oOP 138-Bis/2019/95/14 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 14, September 30, 2019, 1377-1382 |
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| 942 | _cART | ||