| 000 | 01381nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146356 _d146356 |
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| 003 | ES-MaIEF | ||
| 005 | 20220912191806.0 | ||
| 007 | ta | ||
| 008 | 220912t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aNeumann, Larissa _965383 |
|
| 245 | 1 | 0 |
_a U.S. tax review _btransition tax, Final FTC Regs, and priority guidance recommendations _c by Larissa Neumann and Julia Ushakova-Stein |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aThe authors examine the challenge to the section 965 transition tax dismissed by the Ninth Circuit; the continuing criticism from prominent stakeholders of the final foreign tax credit regulations released in January 2022 and recent responses from Treasury officials acknowledging the feedback; and the American Bar Association Section of Taxation’s recommendations for the 2022-2023 priority guidance plan, identifying high-priority focus areas. | ||
| 650 | 4 |
_aCREDITO _941482 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_aRENTAS EXTRANJERAS _948268 |
|
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_aUshakova Stein, Julia _967219 |
|
| 773 | 0 |
_9167855 _oOP 138-Bis/2022/107/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 1, July 4, 2022, p. 23-27 |
|
| 942 | _cART | ||