| 000 | 00928nam a2200205 4500 | ||
|---|---|---|---|
| 999 |
_c150729 _d150729 |
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| 003 | ES-MaIEF | ||
| 005 | 20250603123929.0 | ||
| 007 | ta | ||
| 008 | 250603t2025 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_952220 _aGreenwald, Lewis J. |
||
| 245 | 1 | 0 |
_aFinal section 367(d) regulations show no significant changes _c by Lewis J. Greenwald and Eric J. Rietveld |
| 520 | _aIn this article, Greenwald and Rietveld review the proposed regulations under section 367(d), showing the lack of significant change to the final regulations despite several commentator suggestions. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_948268 _aRENTAS EXTRANJERAS |
|
| 650 | 4 |
_95175 _aACTIVOS INVISIBLES |
|
| 700 | 1 |
_969779 _aRietveld, Eric J. |
|
| 773 | 0 |
_9173122 _oOP 138-Bis/2025/117/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 4, January 27 2025, p. 559-563 |
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| 942 | _cART | ||