000			01339nab a2200193 c 4500
999			_c150065 _d150065
003			ES-MaIEF
005			20241216175136.0
007			ta
008			241209s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
245	1	0	_aTaxation of foreign-derived intangible income _c by UF Tax Incubator
260			_c2024
520			_aThis paper is part of a series of papers by the UF Tax Incubator presented in connection with a symposium hosted by the American Enterprise Institute June 17-18, titled “Complexities, Discontinuities, and Unintended Consequences of U.S. International Tax Rules: Options for Change.” The symposium papers include contributions from Nita Asher, Kim Blanchard, Pat Brown, Michael Caballero, Harrison Cohen, Eman Cuyler, Ron Dabrowski, Rocco Femia, Mindy Herzfeld, Caitlin Hird, Kara Mungovan, Jose Murillo, Noha Nayeri, Paul Oosterhuis, David Noren, Joshua Ruland, Eric Sensenbrenner, Amanda Pedvin Varma, and Monica Zubler. The views expressed in this paper may not reflect those of any individual member of the UF Tax Incubator.
650		4	_95175 _aACTIVOS INVISIBLES
650		4	_948618 _aTRIBUTOS
710			_aUF Tax Incubator _972183
773	0		_9172614 _oOP 138-Bis/2024/115/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 5, July 29 2024; p. 711-728
942			_cART