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 |