Controlled foreign company rules - Corporate tax statistics
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://data-explorer.oecd.org/vis?lc=en&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_QDD_CFC@DF_QDD_CFC&df[ag]=OECD.CTP.TPS
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The 2015 BEPS Action 3 report set out recommended approaches to the development of controlled foreign company (CFC) rules to ensure the taxation of certain categories of MNE income in the jurisdiction of the parent company in order to counter certain offshore structures that result in no or indefinite deferral of taxation. Comprehensive and...
