000 00799nab#a2200265#c#4500
003 IEF
005 20180619144703.0
008 110610s2011 USA|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aCalianno, Joseph M.
_952184
245 _a" Hopscotching " the U.S. taxing jurisdiction
_b Congress amends Section 304(b)(5)
_c Joseph Calianno and Joseph M. Spritzenberger
260 _c2011
500 _aConclusión.
650 4 _aCOMPRAVENTA
_940148
650 4 _aCONCENTRACION
_940471
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
650 4 _948454
_aSOCIEDADES
700 1 _aSpitzenberger, Joseph M.
_958846
773 0 _tCorporate Taxation
_w21315
_gv. 38, n. 3, May/June 2011, p. 10-15
942 _cART
942 _z133650
999 _c27529
_d27529