The Resource Applying CFC rules to 'affiliates' : critical elements for consideration

Applying CFC rules to 'affiliates' : critical elements for consideration

Label
Applying CFC rules to 'affiliates' : critical elements for consideration
Title
Applying CFC rules to 'affiliates' : critical elements for consideration
Creator
Subject
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 companies
  • losses
  • PE
Label
Applying CFC rules to 'affiliates' : critical elements for consideration
Instantiates
Publication
Label
Applying CFC rules to 'affiliates' : critical elements for consideration
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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