The Resource The evolution of controlled foreign corporation rules and beyond

The evolution of controlled foreign corporation rules and beyond

Label
The evolution of controlled foreign corporation rules and beyond
Title
The evolution of controlled foreign corporation rules and beyond
Creator
Subject
Language
eng
Summary
This article traces the evolution of controlled foreign corporation (CFC) rules, including their compatibility with treaty provisions. It argues that CFC rules would be preferable to the Inclusive Framework proposal on the OECD/G20 Base Erosion and Profit Shifting Project (Pillar Two) for a uniform minimum tax on all CFC income
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 12 ; p. 631-648
http://library.link/vocab/creatorName
Arnold, B.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • CFC
  • international taxation principles
  • tax treaty
  • BEPS Project (OECD)
  • Inclusive Framework (OECD)
  • Pillar 2 (OECD)
  • minimum tax
  • GILTI
  • BEAT
  • GloBE Proposal (OECD)
  • developing countries
Label
The evolution of controlled foreign corporation rules and beyond
Instantiates
Publication
Label
The evolution of controlled foreign corporation rules and beyond
Publication

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