Comparing CFC rules around the world by Sebastian Dueñas
By: Dueñas, Sebastián
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Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | SOCIEDADES EXTRANJERAS CONTROLADAS | DERECHO COMPARADO
In:
Tax Notes International v. 95, n. 6, August 5 2019, p. 519-529Summary: In this article, the author examines controlled foreign corporations tax regime in Japan, France, germany, the United Kingdom, Colombia, the Netherlands and Spain regarding the possible expansion of existing anti-base-erosion CFC regimes or the potential adoption of a minimum tax.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/6-2 (Browse shelf) | Available | OP 138-Bis/2019/95/6-2 |
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| OP 138-Bis/2019/95/5-3 GLOBE and the supranational "nudges" affecting domestic tax policy | OP 138-Bis/2019/95/6 Tax Notes International | OP 138-Bis/2019/95/6-1 U.S. tax review | OP 138-Bis/2019/95/6-2 Comparing CFC rules around the world | OP 138-Bis/2019/95/6-3 The OECD's digital economy taxing rigths allocation mash-up | OP 138-Bis/2019/95/7 Tax Notes International | OP 138-Bis/2019/95/7-1 The concept of substance in a post - BEPS world |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines controlled foreign corporations tax regime in Japan, France, germany, the United Kingdom, Colombia, the Netherlands and Spain regarding the possible expansion of existing anti-base-erosion CFC regimes or the potential adoption of a minimum tax.
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