| 000 | 01288nab#a2200313#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180619144735.0 | ||
| 008 | 170811s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aChew, Victor T. _965103 |
|
| 245 |
_aTrump's corporate income tax rate reduction _b a CFC trap for foreign - controlled US subsidiaries _c Victor T. Chew _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 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aREDUCCIONES TRIBUTARIAS _948221 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 520 | _aPresident Trump's proposed tax reform includes a reduction of the corporate income tax rate from 35% to 15%. From the non-US point of view, this article warns that this will trigger the operation of controlled foreign company regimes. | ||
| 650 | 4 |
_948454 _aSOCIEDADES |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6a, June 2017 |
|
| 942 | _cART | ||
| 942 | _z148441 | ||
| 999 |
_c99236 _d99236 |
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