000 | 01108nab a2200289 c 4500 | ||
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999 |
_c141439 _d141439 |
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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 |