The Resource Brazilian CFC rules : current trends, government overreaching

Brazilian CFC rules : current trends, government overreaching

Label
Brazilian CFC rules : current trends, government overreaching
Title
Brazilian CFC rules : current trends, government overreaching
Title variation
Current trends in Brazilian CFC rules
Creator
Subject
Language
eng
Summary
This article critiques the way the Brazilian federal tax authorities have interpreted current legal provisions in their attempt to tax the profits earned and retained by subsidiaries and controlled or affiliated companies abroad, even if not made available to the Brazilian legal entity
Citation source
In: Journal of international taxation. - New York. - Vol. 18 (2007),
http://library.link/vocab/creatorName
  • Galhardo, L. Rosanova
  • Lopes, J. Ney de Figueirêdo (Jr.)
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • worldwide income
  • affiliated companies
  • subsidiary company
  • tax authorities
  • profits tax
Label
Brazilian CFC rules : current trends, government overreaching
Instantiates
Publication
Label
Brazilian CFC rules : current trends, government overreaching
Publication

Library Locations

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