Curbing base erosion via withholding taxes : the case for a "reverse controlled foreign company" approach Guglielmo Maisto, Paolo Arginelli and Cesare Silvani
By: Maisto, Guglielmo
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Contributor(s): Arginelli, Paolo | Silvani, Cesare.
Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | RETENCIONES TRIBUTARIAS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOSOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 10, October 2018, p. 578-581Summary: The authors, in this article, propose a "reverse controlled foreign company" withholding tax as a way to counter base erosion.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/10-2 (Browse shelf) | Available | BIT/2018/10-2 |
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, propose a "reverse controlled foreign company" withholding tax as a way to counter base erosion.
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