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
Resource Information
The item Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project 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 Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project 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 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
- Language
- eng
- 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
- 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
- Label
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
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<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/Argentinas-new-controlled-foreign-company-rules/f0LhNxnwbNg/" 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/Argentinas-new-controlled-foreign-company-rules/f0LhNxnwbNg/">Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project</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>
