000 01102nab a22002177c 4500
999 _c150689
_d150689
003 ES-MaIEF
005 20250512101654.0
007 ta
008 250505t2025 xxu||||| |||| 00| 0 eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969557
_aJemiolo, Shannon R.
245 1 4 _aThe far-reaching significance of effectively connected income
_c by Shannon R. Jemiolo, Ian Redpath and Eric M. Redpath
520 _aIn this article, the authors argue that understanding what constitutes effectively connected income versus fixed or determinable annual or periodic income is paramount in tax planning for nonresident aliens and foreign corporations, and that tax practitioners must structure U.S.-source income streams to provide the most advantageous tax treatment.
650 4 _947460
_aIMPUESTOS
650 4 _944107
_aEXTRANJEROS
650 4 _947837
_aNO RESIDENTES
700 1 _969558
_aRedpath, Ian
700 1 _972567
_aRedpath, Eric M.
773 0 _9173356
_oOP 138-Bis/2025/117/5
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 117, n. 5, February 3 2025, p. 717-733
942 _cART