Hoor, Oliver R.
Luxembourg's new CFC rules / by Oliver R. Hoor .-- , 2019
Disponible también en formato electronico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the scope and mechanics of Luxembourg's new controlled foreign company rules and considers problems such as overlap with transfer pricing rules and the risk of double taxation.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
LUXEMBURGO
Tax Notes International 1048-3306 v. 94, n. 5, April 29, 2019, p. 419-431
Luxembourg's new CFC rules / by Oliver R. Hoor .-- , 2019
Disponible también en formato electronico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the scope and mechanics of Luxembourg's new controlled foreign company rules and considers problems such as overlap with transfer pricing rules and the risk of double taxation.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
LUXEMBURGO
Tax Notes International 1048-3306 v. 94, n. 5, April 29, 2019, p. 419-431