| 000 | 00933nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219153517.0 | ||
| 008 | 140321s2014 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aRubinger, Jeffrey L. _948904 |
|
| 245 |
_aProp. regs. apply " Delta " approach for dividend - equivalent payments to foreign persons _c by Jeffrey L. Rubinger and Nadia E. Kruler |
||
| 260 | _c2014 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aEXTRANJEROS _944107 |
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| 650 | 4 |
_aDIVIDENDOS _942810 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aRETENCIONES TRIBUTARIAS _948294 |
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| 650 | 4 |
_aPAGO _947926 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_aKruler, Nadia E. _961612 |
|
| 773 | 0 |
_tJournal of taxation _gv. 120, n. 2, February 2014, p. 72-81 |
|
| 942 | _cART | ||
| 942 | _z140707 | ||
| 999 |
_c32903 _d32903 |
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