| 000 | 01157nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141437 _d141437 |
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| 003 | ES-MaIEF | ||
| 005 | 20191127143407.0 | ||
| 007 | ta | ||
| 008 | 191127t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967662 _aMorin, Sarah Jane |
|
| 245 | 0 |
_aAcquisition of asset in cross - border asset and stock deals _cby Sarah - Jane Morin and Michael Liu |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine how the Tax Cuts and Jobs Act affected the general rules and dynamics for cross-border mergers and acquisitions involving controlled foreign corporations. | ||
| 650 | 4 |
_943600 _aEMPRESAS |
|
| 650 | 4 |
_aCONCENTRACION _940471 |
|
| 650 | 4 |
_962796 _aOPERACIONES TRANSFRONTERIZAS |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_967663 _aLiu, Michael |
|
| 773 | 0 |
_9161419 _oOP 138-Bis/2019/96/3 _tTax Notes International _w(IEF)124525 _x1048-3306 _g v. 96, n. 3, October 21, 2019, p. 255-259 |
|
| 942 | _cART | ||