The Resource Applying CFC rules to 'affiliates' : critical elements for consideration
Applying CFC rules to 'affiliates' : critical elements for consideration
Resource Information
The item Applying CFC rules to 'affiliates' : critical elements for consideration represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Applying CFC rules to 'affiliates' : critical elements for consideration represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article highlights several aspects concerning the extension of the regulations concerning controlled foreign companies (CFCs) to include affiliates, including criticisms of the extension of the category subject to CFC regulations, notion of control and affiliation: the lack of coordination between articles 167 and 168, further aspects concerning the stakeholding relationship, determination of income, losses, permanent establishments, and the listed affiliate
- Language
- eng
- Label
- Applying CFC rules to 'affiliates' : critical elements for consideration
- Title
- Applying CFC rules to 'affiliates' : critical elements for consideration
- Language
- eng
- Summary
- This article highlights several aspects concerning the extension of the regulations concerning controlled foreign companies (CFCs) to include affiliates, including criticisms of the extension of the category subject to CFC regulations, notion of control and affiliation: the lack of coordination between articles 167 and 168, further aspects concerning the stakeholding relationship, determination of income, losses, permanent establishments, and the listed affiliate
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 36 (2008),
- http://library.link/vocab/creatorName
-
- Peracin, G
- De Luca, A. (Alberto)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- affiliated company
- losses
- PE
- Label
- Applying CFC rules to 'affiliates' : critical elements for consideration
- Label
- Applying CFC rules to 'affiliates' : critical elements for consideration
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Applying-CFC-rules-to-affiliates--critical/DPyEJDXlxKI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Applying-CFC-rules-to-affiliates--critical/DPyEJDXlxKI/">Applying CFC rules to 'affiliates' : critical elements for consideration</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Applying CFC rules to 'affiliates' : critical elements for consideration
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Applying-CFC-rules-to-affiliates--critical/DPyEJDXlxKI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Applying-CFC-rules-to-affiliates--critical/DPyEJDXlxKI/">Applying CFC rules to 'affiliates' : critical elements for consideration</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
