The Evolution of Controlled Foreign Corporation Rules and Beyond

Journal
Arnold, B.J.
International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article traces the evolution of controlled foreign corporation (CFC) rules, including their compatibility with treaty provisions. It argues that CFC rules would be preferable to the Inclusive Framework proposal on the OECD/G20 Base Erosion and Profit Shifting Project (Pillar Two) for a uniform minimum tax on all CFC income.