Bravo/Miladinovic (Eds)
Concept and Implementation of CFC Legislation
1. Aufl. 2021
ISBN: 978-3-7073-4405-9
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Dokumentvorschau
Concept and Implementation of CFC Legislation (1. Auflage)
S. XVList of Abbreviations
Tabelle in neuem Fenster öffnen
Action 2 | Base Erosion and Profit Shifting Project, Neutralizing the Effects of Hybrid Mismatch Arrangements, Action 2 – Final Report (2015) |
Action 3 | Base Erosion and Profit Shifting Action 3: Designing Effective Controlled Foreign Company Rules, Action 3 – 2015 Final Report |
AEoI | Agreement on the Exchange of Information |
AFIP | Administración Federal de Ingresos Públicos (Argentinian Federal Administration of Public Revenues) |
AGI | Allowance for Growth and Investment |
ALP | Arm’s Length Principle |
AOA | Authorized OECD Approach |
Art. | Article |
ATAD | Anti-Tax Avoidance Directive |
ATAD I | Anti-Tax Avoidance Directive (Council Directive [EU] 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market) |
ATAD II | Anti-Tax Avoidance Directive II (Council Directive [EU] 2017/952 of 29 May 2017 amending Directive [EU] 2016/1164 regarding hybrid mismatches with third countries) |
ATAP | Anti-Avoidance Tax Package |
BEAT | Base Erosion and Anti-Abuse Tax |
BEPS | Base Erosion and Profit Shifting |
Bull. Intl. Taxn. | Bulletin for International Taxation – Journal IBFD |
CbCR | Country-by-Country Reporting |
CCTB | Common Corporate Tax Base |
CCCTB | Common Consolidated Corpor... |