| 000 | 01295nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143191 _d143191 |
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| 003 | ES-MaIEF | ||
| 005 | 20201117105816.0 | ||
| 007 | ta | ||
| 008 | 201117t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
||
| 100 | 1 |
_952403 _aGoodman, Corey M. |
|
| 245 |
_aStop BEATing up your brother-sister _bpart 2 _c by Corey M. Goodman and Lorenz F. Haselberger |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the final installment of a twopart series, the authors provide a framework for taxpayers to identify and analyze questions that may arise in connection with the allocation of base erosion and antiabuse tax liability and other Tax Cuts and Jobs Act elements within a onsolidated group. | ||
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_942651 _aDEUDA TRIBUTARIA |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 700 | 1 |
_968573 _aHaselberger, Lorenz F. |
|
| 773 | 0 |
_9163794 _oOP 138-Bis/2020/100/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 3, October 19, 2020, p. 373-391 |
|
| 942 | _cART | ||