000 00610nab a2200181 i 4500
999 _c142260
_d142260
003 ES-MaIEF
005 20200731102934.0
008 200731s2020 us ||||| |||| 00| 0 eng d
040 _cES-MaIEF
100 _953748
_aKarlin, Michael J. A.
245 _aThe impact of the COVID-19 pandemic on tax residence rules
_cMichael J. A. Karlin
650 0 _967999
_aCORONAVIRUS
650 0 _967998
_aPANDEMIAS
650 4 _948282
_aRESIDENCIA FISCAL
650 4 _942888
_aESTADOS UNIDOS
773 0 _9162386
_oOP 138-Bis/2020/98/2
_tTax Notes International
_gVol. 98, nÂș 2, april 13, 2020, p. 205-213
942 _cART