Constructive ownership and the meaning of control for CFC purposes by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticleSubject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | AMERICA LATINA
In:
Tax Notes International v. 113, n. 2, January 8, 2024, p. 175-187Summary: This article emphasizes the significance of control in the taxation of controlled foreign corporations (CFCs), examining the conventional meaning of the term and its relevance to its utilization in tax legislation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 138-B/2024/113/2-1 (Browse shelf) | Available | OP 138-B/2024/113/2-1 |
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| OP 138-B/2024/113/13-4 Transfer pricing and ESG, part 2 | OP 138-B/2024/113/13-5 The dividend puzzle redux | OP 138-B/2024/113/1-4 Preparing for the proposed FASB tax disclosure standard | OP 138-B/2024/113/2-1 Constructive ownership and the meaning of control for CFC purposes | OP 138-B/2024/113/2-2 EU and U.S. tax collection obligations for marketplace facilitators and platform operators | OP 138-B/2024/113/2-3 Unraveling EU DAC7 for digital platform operators in Belgium | OP 138-B/2024/113/2-4 Transfer pricing benchmark |
This article emphasizes the significance of control in the taxation of controlled foreign corporations (CFCs), examining the conventional meaning of the term and its relevance to its utilization in tax legislation.
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