Abstract
An assumption of the OECD Base Erosion and Profit Shifting initiative is that a holistic approach should be adopted. This article suggests that the reshaping of controlled foreign company rules should be coordinated with changes to corporate tax residence and anti-hybrid arrangement rules
| Lingua originale | English |
|---|---|
| pagine (da-a) | 327-331 |
| Numero di pagine | 5 |
| Rivista | Bulletin for International Taxation |
| Volume | 2014 |
| Stato di pubblicazione | Pubblicato - 2014 |
Keywords
- legislation
- residence