| 000 | 01124nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142446 _d142446 |
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| 003 | ES-MaIEF | ||
| 005 | 20220728113848.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aHorst, Thomas _921782 |
|
| 245 | 0 |
_aUsing partnerships to avoid U.S. tax on the expatriation of intangibles _c by Thomas Horst |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author explains why U.S. parent companies can use partnerships with subsidiaries in tax havens to avoid U.S. tax on the expatriation of intangibles. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 650 | 4 |
_944380 _aSUCURSALES |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_947950 _aPARAISOS FISCALES |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 773 | 0 |
_9162514 _oOP 138-Bis/2020/98/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 13, June 29, 2020, p. 1481-1498 |
|
| 942 | _cART | ||