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_932940 _aCarvalho, Lucas de Lima |
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_aConstructive ownership and the meaning of control for CFC purposes _c by Lucas de Lima Carvalho |
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| 520 | _aThis article emphasizes the significance of control in the taxation of controlled foreign corporations (CFCs), examining the conventional meaning of the term and its relevance to its utilization in tax legislation. | ||
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_958702 _aSOCIEDADES EXTRANJERAS CONTROLADAS |
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_9171242 _oOP 138-Bis/2024/113/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 2, January 8, 2024, p. 175-187 |
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