| 000 | 01537nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c145354 _d145354 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220209132833.0 | ||
| 007 | ta | ||
| 008 | 220209t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969544 _aMendes de Almeida, Dora Pimentel |
|
| 245 | 0 |
_aCFC conundrum _bhow Brazil has safe harboured individuals in its efforts to combat tax avoidance _c Dora Pimentel Mendes de Almeida, Michell Przepiorka |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the general purpose of controlled foreign corporation (CFC) rules and how countries have extended them to individual taxpayers to combat the effects of base erosion and profit shifting. It also addresses how Brazil does not currently have CFC rules applicable to individuals in its tax system which has allowed for abusive tax planning and tax avoidance. Finally, this article discusses whether there are valid restrictions on the implementation of CFC rules that are applicable to controlling individuals in Brazil. | ||
| 650 | 4 |
_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 700 | 1 |
_967348 _aPrzepiorka, Michell |
|
| 773 | 0 |
_9166491 _oOP 2141/2021/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 12, December 2021, p. 1013-1024 |
|
| 942 | _cART | ||