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Host country taxation of tax - motivated transactions : the economic substance doctrine

Material type: Article

ArticlePublisher: 2010Subject(s): PLANIFICACION FISCAL

In: Tax Management International Forum v. 31, n. 2, June 2010, 90 p.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 804-bis/2010/2 (Browse shelf)	Available		OP 804-bis/2010/2

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Previous	OP 804-bis/2009/3 Choosing an optimal R&D location : consideration of Host Country's income tax treatment	OP 804-bis/2009/4 Transfer pricing audits	OP 804-bis/2010/1 Determining the interest deduction of a branch, PE or subsidiary	OP 804-bis/2010/2 Host country taxation of tax - motivated transactions : the economic substance doctrine	OP 804-bis/2010/3 Loan guarantees : whether deductibility entails ( or should entail ) taxibility ?	OP 804-bis/2010/4 Taxation of offshore deferred compensation and equity awards	OP 804-bis/2011/1 Current taxation by Host Country of income earned by Controlled Foreign Corporations	Next

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