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Previous	OP 2141/2008/12-3 Is it time to re-think the Indo - US double taxation avoidance agreement?	OP 2141/2008/12-4 Impact study of the new German interest capping rule	OP 2141/2008/12-5 Flemish exemption from succession taxes for the inheritance of family - owned companies	OP 2141/2008/1-3 Applying CFC rules to " affliates "	OP 2141/2008/1-4 Translaction of the Act on the taxation of international transactions ( International Transaction Tax Act ITA )	OP 2141/2008/1-5 Arm's length principle, exit tax and commensurate with income standard	OP 2141/2008/1-6 Double tax relief	Next

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Biblioteca del Instituto de Estudios Fiscales

Applying CFC rules to " affliates " critical elements for consideration Gianfranco Peracin and Alberto De Luca