Dueñas, Sebastián

Comparing CFC rules around the world / by Sebastian Dueñas .-- , 2019


Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.

In this article, the author examines controlled foreign corporations tax regime in Japan, France, germany, the United Kingdom, Colombia, the Netherlands and Spain regarding the possible expansion of existing anti-base-erosion CFC regimes or the potential adoption of a minimum tax.


IMPUESTOS
SOCIEDADES EXTRANJERAS CONTROLADAS
DERECHO COMPARADO

Tax Notes International 1048-3306 v. 95, n. 6, August 5 2019, p. 519-529

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