000 01102nab a2200277 c 4500
999 _c142906
_d142906
003 ES-MaIEF
005 20201007103130.0
007 ta
008 201007t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _952704
_aFuller, James P.
245 0 _aU.S. tax review
_c by James P. Fuller and Larisa Neumann
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the authors discuss final and proposed regulations on global intangible low-taxed income high-tax exceptions and a new practice unit on the receipt of dividends and interest from a related controlled foreign corporation.
650 _aIMPUESTOS
_947460
650 4 _95175
_aACTIVOS INVISIBLES
650 _aESTADOS UNIDOS
_942888
650 _aLEGISLACION
_947615
650 _aJURISPRUDENCIA
_947570
700 1 _965383
_aNeumann, Larissa
773 0 _9163428
_oOP 138-Bis/2020/99/10
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 99, n. 10, September 7, 2020, p. 1277-1295
942 _cART