000 01040nab a2200253 c 4500
999 _c143316
_d143316
003 ES-MaIEF
005 20220920190658.0
007 ta
008 201203t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aAvi Yonah, Reuven Shlomo
_92740
245 0 _aBiden’s international tax plan
_c by Reuven S. Avi-Yonah and Gianluca Mazzoni
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the authors review the tax plan of Democratic presidential candidate Joe Biden and vice presidential candidate Kamala Harris, focusing on proposed changes to the U.S. international tax system.
650 4 _948426
_aSISTEMA FISCAL
650 4 _948067
_aPOLITICA FISCAL
650 4 _aREFORMA
_910750
650 4 _943712
_aESTADOS UNIDOS
700 1 _965602
_aMazzoni, Gianluca
773 0 _9163921
_oOP 138-Bis/2020/100/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 4, October 26, 2020, p. 525-527
942 _cART