The Resource How OECD BEPS Action 3 would strengthen CFC rules
How OECD BEPS Action 3 would strengthen CFC rules
Resource Information
The item How OECD BEPS Action 3 would strengthen CFC rules 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 How OECD BEPS Action 3 would strengthen CFC rules 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
- The OECD issued a public discussion draft on 12 May 2015, that aims to strengthen controlled foreign company (CFC) rules. The OECD took this action as part of the agenda regarding base erosion and profit shifting (BEPS) Action 3 (strengthen CFC Rules). These CFC provisions generally serve as an anti-deferral regime to preclude taxpayers from shifting operating income to tax havens. The authors conclude that while Subpart F has a heavy influence on OECD CFC rules, U.S. taxpayers should not take a victory lap regarding this overlay. Rather, the OECD rules provide an introspective approach more thorough than Subpart F. In particular, the OECD CFC rules expand the Subpart F provisions, especially as to "control" definitions, possibly leading to an integration of the CFC rules with the transfer pricing provisions
- Language
- eng
- Label
- How OECD BEPS Action 3 would strengthen CFC rules
- Title
- How OECD BEPS Action 3 would strengthen CFC rules
- Language
- eng
- Summary
- The OECD issued a public discussion draft on 12 May 2015, that aims to strengthen controlled foreign company (CFC) rules. The OECD took this action as part of the agenda regarding base erosion and profit shifting (BEPS) Action 3 (strengthen CFC Rules). These CFC provisions generally serve as an anti-deferral regime to preclude taxpayers from shifting operating income to tax havens. The authors conclude that while Subpart F has a heavy influence on OECD CFC rules, U.S. taxpayers should not take a victory lap regarding this overlay. Rather, the OECD rules provide an introspective approach more thorough than Subpart F. In particular, the OECD CFC rules expand the Subpart F provisions, especially as to "control" definitions, possibly leading to an integration of the CFC rules with the transfer pricing provisions
- Citation source
- In: Journal of international taxation. - New York. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
-
- Feinschreiber, R
- Kent, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- CFC
- Subpart F income
- control
- Label
- How OECD BEPS Action 3 would strengthen CFC rules
- Label
- How OECD BEPS Action 3 would strengthen CFC rules
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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/How-OECD-BEPS-Action-3-would-strengthen-CFC/2nI7O9XPYsE/" 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/How-OECD-BEPS-Action-3-would-strengthen-CFC/2nI7O9XPYsE/">How OECD BEPS Action 3 would strengthen CFC rules</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>
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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/How-OECD-BEPS-Action-3-would-strengthen-CFC/2nI7O9XPYsE/" 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/How-OECD-BEPS-Action-3-would-strengthen-CFC/2nI7O9XPYsE/">How OECD BEPS Action 3 would strengthen CFC rules</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>
