| 000 | 01300nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144577 _d144577 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210830130429.0 | ||
| 007 | ta | ||
| 008 | 210830t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_952704 _aFuller, James P. |
|
| 245 | 0 |
_aU.S. tax review _bCoca-Cola, proposed GILTI and FDII regs, and final section 245A and PFIC regs _c by James P. Fuller and Larissa Neumann |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine the U.S. Tax Court's judgment in Coca-Cola, proposed regulations on global intangible low-taxed income and foreign-derived intangible income, and final regulations regarding section 245A, and they begin a two-part discussion of the final regulations on passive foreign investment companies. | ||
| 650 | 4 |
_943600 _aEMPRESAS MULTINACIONALES |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 700 |
_965383 _aNeumann, Larissa |
||
| 773 | 0 |
_9165465 _oOP 138-Bis/2021/101/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 2, January 11 2021, p. 137-160 |
|
| 942 | _cART | ||