000 | 00982nab a2200265 c 4500 | ||
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999 |
_c143923 _d143923 |
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003 | ES-MaIEF | ||
005 | 20210419103653.0 | ||
007 | ta | ||
008 | 210416t2021 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_953867 _aDubert, Carl |
|
245 | 4 |
_aThe E&P bump and CFC stock basis _bproblems and possible solutions _c by Carl Dubert, Nick Zemil and Brendan Conroy |
|
260 | _c2021 | ||
500 | _aResumen. | ||
520 | _aIn this article, the authors discuss problems with the interest expense apportionment rules and possible solutions. | ||
650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
650 | 4 |
_942651 _aDEUDA TRIBUTARIA |
|
650 | 4 |
_aINTERES _947502 |
|
650 | 4 |
_944303 _aIMPUESTOS |
|
650 | 4 |
_967756 _aESTADOS UNIDOS |
|
700 | 1 |
_968188 _aZemil, Nick |
|
700 | 1 |
_968879 _aConroy, Brendan |
|
773 | 0 |
_9164715 _oOP 138-Bis/2021/101/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 10, March 8 2021, p. 1281-1289 |
|
942 | _cART |