An analysis of controlled foreign company (CFC) rules of Mauritius : a comparative study with the UK and US
Ambareen Beebeejaun
| Year of publication: |
2023
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|---|---|
| Authors: | Beebeejaun, Ambareen |
| Published in: |
International journal of law and management. - Bingley : Emerald, ISSN 1754-2448, ZDB-ID 2424409-0. - Vol. 65.2023, 6, p. 586-599
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| Subject: | BEPS Action 3 and CFC rules | CFC rules in Mauritius | CFC rules in the UK | CFC rules in the USA | International tax avoidance | International taxation | Tax avoidance in Mauritius | Tax law | USA | United States | Steuervermeidung | Tax avoidance | Mauritius | Steuerrecht | Welt | World |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/IJLMA-06-2023-0145 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014432957