Curbing Base Erosion via Withholding Taxes: The Case for a “Reverse Controlled Foreign Company” Approach

Type

Journal

Author

Maisto, G.; Arginelli, P.; Silvani, C. (Cesare)

Country

European Union; International

Published Date

September 6, 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 10

DOI

https://doi.org/10.59403/2nh1j73

Document

Go to Tax Research Platform

The authors, in this article, propose a “reverse controlled foreign company” withholding tax as a way to counter base erosion.