Maisto, Guglielmo
Curbing base erosion via withholding taxes : the case for a "reverse controlled foreign company" approach / Guglielmo Maisto, Paolo Arginelli and Cesare Silvani .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, propose a "reverse controlled foreign company" withholding tax as a way to counter base erosion.
SOCIEDADES EXTRANJERAS CONTROLADAS
RETENCIONES TRIBUTARIAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
Arginelli, Paolo
Silvani, Cesare
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 578-581
Curbing base erosion via withholding taxes : the case for a "reverse controlled foreign company" approach / Guglielmo Maisto, Paolo Arginelli and Cesare Silvani .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, propose a "reverse controlled foreign company" withholding tax as a way to counter base erosion.
SOCIEDADES EXTRANJERAS CONTROLADAS
RETENCIONES TRIBUTARIAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
Arginelli, Paolo
Silvani, Cesare
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 578-581