| 000 | 00983nab a2200241 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190528131429.0 | ||
| 007 | ta | ||
| 008 | 190528t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_956015 _aHoor, Oliver R. |
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| 245 | 0 |
_aLuxembourg's new CFC rules _c by Oliver R. Hoor |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electronico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author analyzes the scope and mechanics of Luxembourg's new controlled foreign company rules and considers problems such as overlap with transfer pricing rules and the risk of double taxation. | ||
| 650 | 4 |
_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_947658 _aLUXEMBURGO |
|
| 773 | 0 |
_9160393 _oOP 138-Bis/2019/94/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 5, April 29, 2019, p. 419-431 |
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| 942 | _cART | ||
| 999 |
_c140667 _d140667 |
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