| 000 | 01174nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143467 _d143467 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210129121136.0 | ||
| 007 | ta | ||
| 008 | 210129t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968682 _aBorder, James R. |
|
| 245 | 0 |
_aU.S. ends Hong Kong transportation agreement _bthe 'principle of least' upended? _c by James R. Border |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author explores the effect of U.S. termination of an agreement that provided a U.S. income tax exemption for Hong Kong-owned shipping enterprises under IRC section 883, arguing that Hong Kong has the unilateral ability to reestablish that exemption. | ||
| 650 | 4 |
_943549 _aEMPRESAS EXTRANJERAS |
|
| 650 | 4 |
_943535 _aEMPRESAS DE TRANSPORTES |
|
| 650 | 4 |
_945440 _aHONG KONG |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9164073 _oOP 138-Bis/2020/100/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 8, November 23, 2020, p. 1069-1071 |
|
| 942 | _cART | ||