| 000 | 01133nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143473 _d143473 |
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| 003 | ES-MaIEF | ||
| 005 | 20210201133537.0 | ||
| 007 | ta | ||
| 008 | 210201t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_952704 _aFuller, James P. |
||
| 245 | 0 |
_aU.S. tax review _c by James P. Fuller and Larissa Neumann |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors discuss final regulations for the sale of partnership interest, final and proposed regulations on downward attribution, and the OECD's proposed two-pillar plan to address the challenges of taxing the digital economy. | ||
| 650 | 4 |
_948458 _aSOCIEDADES COLECTIVAS |
|
| 650 | 4 |
_947502 _aINTERES |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
|
| 650 |
_aESTADOS UNIDOS _942888 |
||
| 650 |
_aLEGISLACION _947615 |
||
| 700 | 1 |
_965383 _aNeumann, Larissa |
|
| 773 | 0 |
_9164075 _oOP 138-Bis/2020/100/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 10, December 7, 2020, p. 1289-1313 |
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| 942 | _cART | ||