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999 _c142637
_d142637
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008 200916s2020 xxu||||| |||| 00| 0 eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 0 _aeng
100 1 _952220
_aGreenwald, Lewis J.
245 0 4 _aThe relaxed FDII Documentation and transition rules don’t stop giving
_c by Lewis J. Greenwald
260 _c2020
504 _aBibliografĂ­a
520 _aIn this article, the author summarizes the final section 250 regulations recently released by Treasury to provide guidance on the deduction for foreign-derived intangible income introduced by the Tax Cuts and Jobs Act.
650 4 _aREFORMA
_910750
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
773 0 _9163082
_oOP 138-Bis/2020/99/7
_tTax Notes International
_w(IEF)124525
_x1048-3306
_gvolume 99, number 7, august 17, 2020, p. 893-899
942 _cART