| 000 | 01538nab#a2200277#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219161902.0 | ||
| 008 | 171026s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aBergmann, Gregory A. _962850 |
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| 245 |
_aThe still - rising tide _b will investment managers be swept up in State income tax trends ? _c Gregory A. Bergmann and Keith Gray |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
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| 650 | 4 |
_aINVERSIONES EMPRESARIALES _943879 |
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| 650 | 4 |
_aFONDOS DE INVERSION _944386 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 520 | _aMore and more states are looking to increase state income tax revenues by expanding their definition of nexus beyond physical presenceto include.economic activity. in the state- a trend that has continued for several years.In addition, more states are moving from cost of performance to market-based sourcing for receiptsfrom services and intangibles. The question thus arises: Dothese new rules apply to investment funds and investment managers? If they do, the partners in the funds and fund managers may facenew state tax liabilities as well as some sticky compliance and withholding rules. | ||
| 700 | 1 |
_aGray, Keith _962852 |
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| 773 | 0 |
_tJournal of Taxation of Investments _w51921 _gv. 35, n. 1, Fall 2017, p. 51-70 |
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| 942 | _cART | ||
| 942 | _z148770 | ||
| 999 |
_c68642 _d68642 |
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