Arnold, Brian J.
The evolution of controlled foreign corporation rules and beyond / Brian J. Arnold .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article traces the evolution of controlled foreign corporation (CFC) rules, including their compatibility with treaty provisions. It argues that CFC rules would be preferable to the Inclusive Framework proposal on the OECD/G20 Base Erosion and Profit Shifting Project (Pillar Two) for a uniform minimum tax on all CFC income.
SOCIEDADES EXTRANJERAS CONTROLADAS
TIPO MÍNIMO GLOBAL
TIPO LINEAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 631-648
The evolution of controlled foreign corporation rules and beyond / Brian J. Arnold .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article traces the evolution of controlled foreign corporation (CFC) rules, including their compatibility with treaty provisions. It argues that CFC rules would be preferable to the Inclusive Framework proposal on the OECD/G20 Base Erosion and Profit Shifting Project (Pillar Two) for a uniform minimum tax on all CFC income.
SOCIEDADES EXTRANJERAS CONTROLADAS
TIPO MÍNIMO GLOBAL
TIPO LINEAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 631-648