Controlled foreign company legislation - Paris : OECD, 1996 - 160 p. ; 23 cm. - Studies in taxation of foreign source income . - Studies in taxation of foreign source income .

'The report was produced by Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs'--Foreword

Includes bibliographical references (p. 157-160)

9264153373 US 32.00


Corporations, Foreign--Taxation
Controlled foreign corporations
Income tax--Foreign income