| 000 | 01253nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144585 _d144585 |
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| 003 | ES-MaIEF | ||
| 005 | 20210831104654.0 | ||
| 007 | ta | ||
| 008 | 210831t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_950972 _aBowers, Chris |
|
| 245 | 0 |
_aWorldwide interest apportionment has arrived _bwhat do we do now? _c by Christopher P. Bowers, Paul W. Oosterhuis and Joshua G. Rabon |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors explore the technical and policy questions that taxpayers must consider in evaluating a worldwide apportionment election under section 864(f) in the absence of statutory updates or administrative guidance on implementation of the not-so-new provision. | ||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aINTERES _947502 |
|
| 650 | 4 |
_aPAGOS FRACCIONADOS _947930 |
|
| 650 | 4 |
_aESTADOS UNIDOS _947935 |
|
| 700 | 1 |
_95971 _aOosterhuis, Paul W. |
|
| 700 | 1 |
_969202 _aRabon, Joshua G. |
|
| 773 | 0 |
_9165466 _oOP 138-Bis/2021/101/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 4, January 25 2021, p. 453-471 |
|
| 942 | _cART | ||