Revisiting the similarity between CFC and the IIR by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticleSubject(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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2024/113/5-5 (Browse shelf) | Available | OP 138-B/2024/113/5-5 |
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| OP 138-B/2024/113/5-2 Handle with care | OP 138-B/2024/113/5-3 Global minimum taxation (Pillar 2) at a glance | OP 138-B/2024/113/5-4 Amazon and the future of State aid law in direct tax matters | OP 138-B/2024/113/5-5 Revisiting the similarity between CFC and the IIR | OP 138-B/2024/113/5-6 Pillar 2 and the United States | OP 138-B/2024/113/5-7 Spanish Court invalidates tax measures targeting corporations | OP 138-B/2024/113/6-1 Grin and bare it, part III |
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