000			01489nab a2200205 c 4500
999			_c150080 _d150080
003			ES-MaIEF
005			20241217161833.0
007			ta
008			241210s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
245		0	_aTaxation of foreign income earned by individuals and minority shareholders of passive foreign corporations _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	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_942888 _aESTADOS UNIDOS
710			_a UF Tax Incubator _972183
773	0		_9172616 _oOP 138-Bis/2024/115/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 7, August 12 2024; p. 1061-1077
942			_cART