TY  - BOOK
ED  - Organisation for Economic Co-operation and Development
TI  - Controlled foreign company legislation
T2  - Studies in taxation of foreign source income
SN  - 9264153373
PY  - 1996///
CY  - Paris
PB  - OECD
KW  - Corporations, Foreign
KW  - Taxation
KW  - Controlled foreign corporations
KW  - Income tax
KW  - Foreign income
N1  - '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)
ER  -