000 | 01246nab#a2200337#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20180228190150.0 | ||
008 | 170811s2017 NLD|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aEnglisch, Joachim _949618 |
|
245 |
_aThe U.S. border tax and its implications for the EU _c Joachim Englisch and Johannes Becker _hElectrónico |
||
260 | _c2017 | ||
500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
650 | 4 |
_aSISTEMA FISCAL _948426 |
|
650 | 4 |
_aTRIBUTOS _948618 |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_aPOLITICA FISCAL _948067 |
|
650 | 4 |
_aREFORMA _910750 |
|
650 | 4 |
_aESTADOS UNIDOS _942888 |
|
650 | 4 |
_aCONVENIOS _941141 |
|
650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
520 | _aIn this article, the authors examine how U.S. tax reform plans, including a destination-based cash flow tax with border tax adjustment, could affect EU member states. | ||
650 | 4 |
_97520 _aADUANAS |
|
700 | 1 |
_aBecker, Johannes _953713 |
|
773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6a, June 2017 |
|
942 | _cART | ||
942 | _z148442 | ||
999 |
_c31157 _d31157 |