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- W2912754537 abstract "Controlled foreign corporation rules are a fundamental piece of the international taxregime. They preserve national tax bases from erosion and profit shifting, counteracttax deferral and implement capital export neutrality policies. However, the applicationof these rules should be coordinated at treaty level, which would also serve to avoidundesirable policy effects. The legal framework of tax treaties, as integrated by theMultilateral Convention, is now ready to support such a coordinated application of CFCrules. The new set of provisions for transparent entities can be used to this end, on theassumption that certain CFCs should also be treated as transparent entities. Indeed, CFCrules patterned after the transparency approach produce effects and involve problemscomparable to transparent partnerships. This article elaborates on some of theseproblems and illustrates how the new provisions dedicated to transparent entities interactwith each other and allow a balanced application of treaties to CFCs as well." @default.
- W2912754537 created "2019-02-21" @default.
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- W2912754537 date "2017-01-01" @default.
- W2912754537 modified "2023-10-18" @default.
- W2912754537 title "Controlled Foreign Corporations as Fiscally Transparent Entities: The Application of CFC Rules in Tax Treaties" @default.
- W2912754537 hasPublicationYear "2017" @default.
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