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Revisiting the similarity between CFC and the IIR by Lucas de Lima Carvalho

By: Carvalho, Lucas de Lima.
Material type: ArticleArticleSubject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | UTPR (OCDE) | REGLA DE INCLUSIÓN DE INGRESOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | SEGUNDO PILAR (OCDE) In: Tax Notes International v. 113, n. 5, January 2024, p. 603-618
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OP 138-B/2024/113/5-5 (Browse shelf) Available OP 138-B/2024/113/5-5

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