Controlled Foreign Company Regimes in Brazil and Mexico: A Comparative Analysis

Type

Journal

Author

Antonio, A.M.

Country

Brazil; Mexico

Published Date

January 12, 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 2

DOI

https://doi.org/10.59403/3rjwyxa

Document

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This article compares the history and characteristics of controlled foreign company regimes in Brazil and Mexico, specifically examining the compatibility of these regimes with tax treaties.

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Controlled Foreign Company Regimes in Brazil and Mexico: A Comparative Analysis