| 000 | 01060nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143994 _d143994 |
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| 003 | ES-MaIEF | ||
| 005 | 20210505132902.0 | ||
| 007 | ta | ||
| 008 | 210505t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968909 _aBracuti, Guy A. |
|
| 245 | 0 |
_aOECD hybrid rules vs. U.S. DCL rules _bachieving tax harmony _c by Guy A. Brancuti |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines how U.S. rules on dual consolidated losses interact with OECD recommendations. He argues that without careful international coordination, the U.S. rules could create stranded losses in the relevant jurisdictions. | ||
| 650 | 4 |
_947978 _aPERDIDAS |
|
| 650 | 4 |
_933609 _aCOMPENSACION DE PERDIDAS |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 773 | 0 |
_9164806 _oOP 138-Bis/2021/101/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 13, March 29 2021, p. 1657-1667 |
|
| 942 | _cART | ||