Carvalho, Lucas de Lima

Constructive ownership and the meaning of control for CFC purposes / by Lucas de Lima Carvalho

This article emphasizes the significance of control in the taxation of controlled foreign corporations (CFCs), examining the conventional meaning of the term and its relevance to its utilization in tax legislation.


SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
AMERICA LATINA

Tax Notes International 1048-3306 v. 113, n. 2, January 8, 2024, p. 175-187

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