| 000 | 01220nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144578 _d144578 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210830131525.0 | ||
| 007 | ta | ||
| 008 | 210830t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969195 _aAgostino, Frank |
|
| 245 | 0 |
_aProcedural due process and international information reporting _c by Frank Agostino, Phillip J. Colasanto and Inhyuik Yoo |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors explore the source of the IRS's authority to assess and collect foreign information reporting penalties, and they examine whether taxpayers have a prepayment right to challenge the IRS's position. | ||
| 650 | 4 |
_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA |
|
| 650 | 4 |
_97307 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_947813 _aINFRACCIONES Y SANCIONES TRIBUTARIAS |
|
| 650 | 4 |
_aMULTAS _947799 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_969196 _aColasanto, Phillip J. |
|
| 700 | 1 |
_969197 _aYoo, Inhyuk |
|
| 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. 161-173 |
|
| 942 | _cART | ||