000 01160nab a2200277 c 4500
999 _c146359
_d146359
003 ES-MaIEF
005 20220912191034.0
007 ta
008 220912t2022 us ||||| |||| 00| ||eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _aZhang, Libin
_959882
245 1 0 _aInternational tax reform and the Biden-Harris tax pledge
_c by Libin Zhang
500 _aResumen.
504 _aIncluye referencias bibliográficas.
520 _aIn this article, the author considers whether the Biden administration’s international tax reforms are compatible with its pledge to not raise taxes on individuals and families earning less than $400,000 annually.
650 4 _aIMPUESTOS
_947460
650 4 _aREFORMA
_910750
650 4 _aSOCIEDADES EXTRANJERAS CONTROLADAS
_958702
650 4 _aRENTAS EXTRANJERAS
_948268
650 4 _aEMPRESAS MULTINACIONALES
_943600
650 4 _aACCIONISTAS
_9973
650 4 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
_950199
650 4 _aESTADOS UNIDOS
_942888
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. 35-40
942 _cART