Luxembourg's new CFC rules by Oliver R. Hoor
By: Hoor, Oliver R
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Material type: 



Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 138-Bis/2019/94/5-1 (Browse shelf) | Available | OP 138-Bis/2019/94/5-1 |
Disponible también en formato electronico en la Biblioteca del IEF.
Resumen.
In this article, the author analyzes the scope and mechanics of Luxembourg's new controlled foreign company rules and considers problems such as overlap with transfer pricing rules and the risk of double taxation.
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