| 000 | 01330nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143064 _d143064 |
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| 003 | ES-MaIEF | ||
| 005 | 20201021102838.0 | ||
| 007 | ta | ||
| 008 | 201021t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_95971 _aOosterhuis, Paul W. |
|
| 245 |
_aWhy treasury got it right _bR&D should not be allocated to GILTI _c by Oosterhuis, Paul W. and Moshe Spinowitz |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors argue that a recent Tax Notes International article is fundamentally wrong in its critical appraisal of the government's proposal not to allocate research and development expenditures to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation purposes. | ||
| 650 | 4 |
_944902 _aGASTOS EN INVESTIGACION |
|
| 650 |
_aINVESTIGACION _945098 |
||
| 650 |
_aINCENTIVOS FISCALES _947462 |
||
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_968507 _aSpinowitz, Moshe |
|
| 773 | 0 |
_9163613 _oOP 138-Bis/2020/99/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 11, September 14, 2020, p. 1467-1484 |
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| 942 | _cART | ||