000 00926nab a2200229 c 4500
999 _c144758
_d144758
003 ES-MaIEF
005 20211005105529.0
007 ta
008 211005t2021 ne ||||o |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _967057
_aPérez Gautrin, Carlos
245 0 _aMade in America
_helectrónico
_binternational tax reform 2.0 : part 1
_c Carlos Pérez Gautrin
260 _c2021
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aThis article, the first of two, explores the international tax reform proposed by the Biden administration and discusses the reasons for the proposed tax reform.
650 4 _944303
_aFISCALIDAD INTERNACIONAL
650 4 _aREFORMA
_910750
650 4 _aESTADOS UNIDOS
_942888
773 0 _9165827
_oBIT/2021/6
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 75, n. 6, June 2021, p. 258-267
942 _cRE