Skip to main content

U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework

Posted on

Constructive Ownership and the Meaning of Control for CFC Purposes

  • By Lucas De Lima Carvalho

Lucas de Lima Carvalho explains the importance of control in the taxation of controlled foreign corporations and reviews the ordinary meaning of the word and how it relates to its use in tax legislation.

To read more go here Subscription Required
Back to top