000 | 00806nab#a2200277#c#4500 | ||
---|---|---|---|
003 | IEF | ||
005 | 20190816110621.0 | ||
008 | 070831s2007 USA|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aLipton, Richard M. _918434 |
|
245 |
_aProposed regulations on foreign tax credits use mechanical tests to target abuses _c by Richard M. Lipton |
||
260 | _c2007 | ||
500 | _aResumen. ConclusiĆ³n. | ||
650 | 4 |
_aRENTAS EXTRANJERAS _948268 |
|
650 | 4 |
_aIMPUESTOS _947460 |
|
650 | 4 |
_aCREDITO _941482 |
|
650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
650 | 4 |
_aESTADOS UNIDOS _942888 |
|
650 | 4 |
_948454 _aSOCIEDADES |
|
650 | 4 |
_943410 _aELUSION FISCAL |
|
773 | 0 |
_tJournal of taxation _gv. 107, n. 1, July 2007, p. 4-10 |
|
942 | _cART | ||
942 | _z121092 | ||
999 |
_c63797 _d63797 |