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