Kane, Mitchell A.
Offshore transfers policies and divergent views / Mitchell A. Kane .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article considers the effort of jurisdictions to tax the gain of foreign persons resulting from offshore asset sales, examines the range of approaches taken by OECD and non-OECD countries, explores some of the basic underlying policy considerations, and demonstrates several reasons why developing countries might consider a more expansive approach.
SOCIEDADES EXTRANJERAS
RENTAS EXTRANJERAS
IMPUESTOS
PARAISOS FISCALES
EVASION FISCAL
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 331-338
Offshore transfers policies and divergent views / Mitchell A. Kane .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
This article considers the effort of jurisdictions to tax the gain of foreign persons resulting from offshore asset sales, examines the range of approaches taken by OECD and non-OECD countries, explores some of the basic underlying policy considerations, and demonstrates several reasons why developing countries might consider a more expansive approach.
SOCIEDADES EXTRANJERAS
RENTAS EXTRANJERAS
IMPUESTOS
PARAISOS FISCALES
EVASION FISCAL
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 331-338