| 000 | 01141nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142448 _d142448 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220805131902.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBoidman, Nathan _96361 |
|
| 245 |
_aQuebec proposes North America's first IP box _c by Nathan Boidman and Michael N. Kandev |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss Quebec's proposed innovation box, which could create the lowest corporate tax jurisdiction in North America, and compare the proposal with action 5 of the OECD's base erosion and profit-shifting (BEPS) initiative, intellectual property boxes in Europe, and the U.S. foreign-derived intangible income (FDII) regime. | ||
| 650 | 7 |
_966104 _aSOCIEDADES |
|
| 650 | 4 |
_aIMPUESTOS _942622 |
|
| 650 | 4 |
_964178 _aQUEBEC (PROVINCIA) |
|
| 700 | 1 |
_aKandev, Michael _914642 |
|
| 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. 1499-1504 |
|
| 942 | _cART | ||