| 000 | 01133nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141438 _d141438 |
||
| 003 | ES-MaIEF | ||
| 005 | 20191127174711.0 | ||
| 007 | ta | ||
| 008 | 191127t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 |
_97725 _aBruno, Michael |
||
| 245 | 2 |
_aA guide to managing downward attribution for determining CFC status _cby Michael J. Bruno, Steven Hadjilogious and Keith Hagan |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors explain how developments since the repeal of section 958(b)(4), coupled with 10 additional approaches, should help resolve challenges posed by the repeal. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aELUSION FISCAL _943410 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 |
_964584 _aHadjilogiou, Steven |
||
| 700 | 1 |
_967664 _aHagan, Keith |
|
| 773 | 0 |
_9161381 _oOP 138-Bis/2019/96/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 4, October 28, 2019, p. 315-325 |
|
| 942 | _cART | ||