Boidman, Nathan
Canada finalizes international tax proposals an update on conduit, tracking, and foreign affiliate rules / by Nathan Boidman .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules.
FISCALIDAD INTERNACIONAL
COMERCIO
PREVENCIÓN
ESTADOS UNIDOS
ELUSION FISCAL
Tax Notes International 1048-3306 v. 92, n. 10, December 3, 2018, p. 975-979
Canada finalizes international tax proposals an update on conduit, tracking, and foreign affiliate rules / by Nathan Boidman .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules.
FISCALIDAD INTERNACIONAL
COMERCIO
PREVENCIÓN
ESTADOS UNIDOS
ELUSION FISCAL
Tax Notes International 1048-3306 v. 92, n. 10, December 3, 2018, p. 975-979