The Resource The evolution of controlled foreign corporation rules and beyond
The evolution of controlled foreign corporation rules and beyond
Resource Information
The item The evolution of controlled foreign corporation rules and beyond 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 The evolution of controlled foreign corporation rules and beyond 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 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
- Language
-
- eng
- eng
- Label
- The evolution of controlled foreign corporation rules and beyond
- Title
- The evolution of controlled foreign corporation rules and beyond
- Language
-
- eng
- 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
- Note
- 20200116
- Other control number
- bit_2019_12_o2_2.html
- Label
- The evolution of controlled foreign corporation rules and beyond
- Note
- 20200116
- Other control number
- bit_2019_12_o2_2.html
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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/The-evolution-of-controlled-foreign-corporation/ayJq_C8k9G8/" 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/The-evolution-of-controlled-foreign-corporation/ayJq_C8k9G8/">The evolution of controlled foreign corporation rules and beyond</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/The-evolution-of-controlled-foreign-corporation/ayJq_C8k9G8/" 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/The-evolution-of-controlled-foreign-corporation/ayJq_C8k9G8/">The evolution of controlled foreign corporation rules and beyond</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>
