The evolution of controlled foreign corporation rules and beyond
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The work The evolution of controlled foreign corporation rules and beyond represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The evolution of controlled foreign corporation rules and beyond
Resource Information
The work The evolution of controlled foreign corporation rules and beyond represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The evolution of controlled foreign corporation rules and beyond
- 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
- Geographic coverage
- International
- Language note
- English
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Context of The evolution of controlled foreign corporation rules and beyondWork of
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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/resource/0tCk44mrHHA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/0tCk44mrHHA/">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>
