Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules

Guglielmo Maisto

Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in rivista › Articolo

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	Inglese
pagine (da-a)	327-331
Numero di pagine	5
Rivista	Bulletin for International Taxation
Volume	2014
Stato di pubblicazione	Pubblicato - 2014

Keywords

legislation
residence

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title = "Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules",

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",

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author = "Guglielmo Maisto",

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journal = "Bulletin for International Taxation",

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KW - legislation

KW - residence

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M3 - Article

SN - 1819-5490

VL - 2014

SP - 327

EP - 331

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

ER -

Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules

Abstract

Keywords

Altri file e collegamenti

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