Fernández Sabella, Florencia
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting Project / Florencia Fernández Sabella .-- , 2019
Disponible únivamente en formato electrónico. Acceso por claves.
Resumen.
This article examines the main features of Argentina’s recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting Project.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCION
PROGRAMAS
APLICACION
ARGENTINA
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting Project / Florencia Fernández Sabella .-- , 2019
Disponible únivamente en formato electrónico. Acceso por claves.
Resumen.
This article examines the main features of Argentina’s recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting Project.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ELUSION FISCAL
PREVENCION
PROGRAMAS
APLICACION
ARGENTINA
Bulletin for International Taxation 0007-4624 v. 73, n. 9, September 2019