Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting Project Florencia Fernández Sabella
By: Fernández Sabella, Florencia
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | PREVENCION | PROGRAMAS | APLICACION | ARGENTINA
In:
Bulletin for International Taxation v. 73, n. 9, September 2019Summary: This article examines the main features of Argentina’s recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting Project.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/9-1 (Browse shelf) | Available | BIT/2019/9-1 |
Disponible únivamente en formato electrónico. Acceso por claves.
Resumen.
This article examines the main features of Argentina’s recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting Project.
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