000 01108nab a2200289 c 4500
999 _c141439
_d141439
003 ES-MaIEF
005 20191127175314.0
007 ta
008 191127t2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _962441
_aSchwartz, Jason
245 0 _aU.S. loan origination under the Ireland - U.S. Tax Treaty
_cby Jason Schwartz
260 _c2019
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author explores how direct lending funds can use the Ireland-U.S. income tax treaty to make loans in the United States without being subject to U.S. federal income tax.
650 4 _948108
_aPRESTAMOS
650 _aIMPUESTOS
_947460
650 4 _aTRATADOS INTERNACIONALES
_948608
650 _aESTADOS UNIDOS
_942888
650 4 _aIRLANDA
_946671
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. 327-339
942 _cART