| 000 | 01166nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142442 _d142442 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200826123445.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aSatterthwaite, Benjamin M. _967639 |
|
| 245 | 0 |
_aFTCs and the "two-state problem" _brecognizing contested governments for tax purposes _c by Benjamin M. Satterthwaite |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers the creditability of foreign taxes incurred by a taxpayer in a geographic area claimed by two governments, only one of which is recognized by the United States. This situation is complicated further by an active tax treaty, which is currently the case in Venezuela. | ||
| 650 | 4 |
_943549 _aEMPRESAS EXTRANJERAS |
|
| 650 | 4 |
_aIMPUESTOS _948095 |
|
| 650 | 4 |
_aADMINISTRACION TRIBUTARIA _97307 |
|
| 650 | 4 |
_aVENEZUELA _948679 |
|
| 773 | 0 |
_9162486 _oOP 138-Bis/2020/98/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 11, June 15, 2020, p. 1263-1271 |
|
| 942 | _cART | ||