Luxembourg's new CFC rules by Oliver R. Hoor
By: Hoor, Oliver R
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | LUXEMBURGO
In:
Tax Notes International v. 94, n. 5, April 29, 2019, p. 419-431Summary: 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.
| 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 |
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| OP 138-Bis/2019/94/4-1 N Luxembourg 1 | OP 138-Bis/2019/94/4-2 Croatia launches mini tax reform | OP 138-Bis/2019/94/5 Tax Notes International | OP 138-Bis/2019/94/5-1 Luxembourg's new CFC rules | OP 138-Bis/2019/94/5-2 Wächtler | OP 138-Bis/2019/94/5-3 Italy's attractive new tax regime for wealthy pensioners | OP 138-Bis/2019/94/6 Tax Notes International |
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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