| 000 | 01378nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141711 _d141711 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200205180605.0 | ||
| 007 | ta | ||
| 008 | 200205t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967781 _aScharlack, José Rubens |
|
| 245 | 0 |
_aHow will Brazilian CFCs respond to the TCJA? _c by José Rubens Scharlack |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers how the U.S. Tax Cuts and Jobs Act (TCJA) may affect Brazilian subsidiaries of U.S. multinationals, the questionable efficacy of income stripping as a response, and other ways that companies may use international tax planning to preserve their wealth. Ultimately, he concludes that multinationals, particularly those with controlled foreign corporations in Brazil, may respond to the TCJA in ways that circumvent the act's primary goal. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_944380 _aSUCURSALES |
|
| 650 | 4 |
_943410 _aIMPUESTOS |
|
| 650 | 4 |
_933442 _aBRASIL |
|
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9161698 _oOP 138-Bis/2019/96/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 96, n. 11, December 16, 2019, p. 1005-1017 |
|
| 942 | _cART | ||