The Resource Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project

Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project

Label
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
Title
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
Creator
Subject
Language
eng
Summary
This article examines the main features of Argentina's recently reviewed controlled foreign company provisions from a practical perspective with emphasis on whether the new legislation is consistent with the Final Report on Action 3 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 9 ; p. 442-450
http://library.link/vocab/creatorName
Fernández Sabella, F
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • CFC
  • BEPS Project (OECD)
  • substance requirements
  • passive income
  • tax haven
  • allocation of income
  • offshore company
  • entity classification
  • disclosure
  • foreign tax credit
Label
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
Instantiates
Publication
Label
Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
Publication

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      52.3736660 4.9336932
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