Controlled Foreign Company Legislation In OECD Member Countries

Authors: Organisation For Economic Co-Operation And Develop
Publisher: Organization For Economic
Keywords: member, countries, oecd, legislation, foreign, company, controlled
Pages: 115
Published: 1996-11-19
Language: International
Category: Economics, International, Business & Investing,
ISBN-10: 9264153373     ISBN-13: 9789264153370
Binding: Paperback
List Price: 32.00 USD
  • Rating: 100%
Controlled Foreign Country (CFC) legislation, now used in 14 OECD Member countries, provides a tool for taxing profits retained in companies abroad. The target of such legislation is typically companies with so-called passive income (not related to production and sales) and where governance is dominated by interests in the legislating country. This publication presents the basic principles for this kind of legislation and offers an up-to-date comparisonof the different systems in use. It shows that the differences are striking, reflecting the diversity of underlying company tax legislation. And it addresses such questions as what income is subject to attribution and when such legislation applies.

Download Data provided by OpenISBN Project and others:
Please note the links above are not download links for the ebook of "Controlled Foreign Company Legislation In OECD Member Countries"
You can search on LeatherBound to download or purchase an ebook.

Searching Book Reviews...