| 000 | 01105nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c146376 _d146376 |
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| 003 | ES-MaIEF | ||
| 005 | 20220913191117.0 | ||
| 007 | ta | ||
| 008 | 220913t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aCritchlow, Joshua _969995 |
|
| 245 | 1 | 0 |
_aTax equity investment, energy, and low-income housing under pillar 2 _c by Joshua Critchlow and Brendan Counihan |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors analyze whether the benefit of some U.S. tax credits can be preserved under the OECD’s pillar 2. | ||
| 650 | 4 |
_aSEGUNDO PILAR (OCDE) _967772 |
|
| 650 | 4 |
_aCREDITO _941482 |
|
| 650 | 4 |
_aINVERSIONES _947531 |
|
| 650 | 4 |
_aCONTABILIDAD _940740 |
|
| 650 | 4 |
_aEQUIDAD IMPOSITIVA _943700 |
|
| 650 | 4 |
_aENERGIA _943612 |
|
| 650 | 4 |
_aVIVIENDA _948710 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 700 | 1 |
_aCounihan, Brendan _969996 |
|
| 773 | 0 |
_9167856 _oOP 138-Bis/2022/107/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 2, July 11, 2022, p. 165-171 |
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| 942 | _cART | ||