| 000 | 01148nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141705 _d141705 |
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| 003 | ES-MaIEF | ||
| 005 | 20200205134733.0 | ||
| 007 | ta | ||
| 008 | 200205t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_cES-MaIEF _aES-MaIEF _bspa |
||
| 041 | _aeng | ||
| 100 | 1 |
_aFuller, James P. _952704 |
|
| 245 | 0 |
_aU.S. tax review _c by James P. Fuller and Larissa Neumann |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 520 | _aIn this article, the authors discuss recent U.S. international tax developments, including the status of the Altera case, the newly issued OECD global anti-base-erosion (GloBE) minimum corporate tax discussion draft, and the revoked final and temporary section 385 regulations regarding intercompany debt. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 650 |
_aLEGISLACION _947615 |
||
| 650 |
_aJURISPRUDENCIA _947570 |
||
| 700 | 1 |
_aNeumann, Larissa _965383 |
|
| 773 | 0 |
_9161707 _oOP 138-Bis/2019/96/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 9, December 2, 2019, p. 773-780 |
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| 942 | _cART | ||