| 000 | 01408nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c142454 _d142454 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221125154242.0 | ||
| 007 | ta | ||
| 008 | 200827t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_aVasconcellos, Roberto P. _958086 |
|
| 245 | 0 |
_aGILTI and the BEAT _bproposed exceptions and U.S. businesses with foreign ties _c by Roberto P. Vasconcellos |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author discusses how proposed regulations on the global intangible low-taxed income (GILTI) high-tax exclusion and base erosion and anti-abuse tax (BEAT) deduction waiver elections affect U.S. businesses with Brazilian and other foreign ties. He also briefly discusses how the new Coronavirus Aid, Relief, and Economic Security (CARES) Act may interact with the GILTI and BEAT rules. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_941769 _aDEDUCCIONES |
|
| 650 | 4 |
_aCRISIS ECONOMICAS _941525 |
|
| 650 |
_aPANDEMIAS _967998 |
||
| 650 |
_aCORONAVIRUS _967999 |
||
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 773 | 0 |
_9162768 _oOP 138-Bis/2020/99/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 2, July 13, 2020, p. 225-230 |
|
| 942 | _cART | ||