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[null,"1.","Record Nr.",null,"UNINA9910810430703321"]
[null,null,"Titolo",null,"Controlled foreign company legislation / / editors, Georg Kofler [and eleven others]"]
[null,null,"Pubbl/distr/stampa",null,"Amsterdam, Netherlands : , : IBFD, , [2020]"]
[{"$nulls":4},"©2020"]
[null,null,"ISBN",null,"90-8722-645-4"]
[{"$nulls":4},"90-8722-646-2"]
[null,null,"Descrizione fisica",null,"1 online resource (937 pages)"]
[null,null,"Collana",null,"WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ; ; Volume 17"]
[null,null,"Disciplina",null,"341.4844"]
[null,null,"Soggetti",null,"Corporations, Foreign - Taxation - Law and legislation"]
[{"$nulls":4},"Controlled foreign corporations - Taxation - Law and legislation"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Chapter 1: Controlled foreign company legislation : general report / Krever, R.E. ; ; p. 3-14"]
[{"$nulls":4},"Chapter 2: The European Union and the Anti-Tax Avoidance Directive / Klokar, M. Riedl, M. ; ; p. 15-20"]
[{"$nulls":4},"Chapter 3: Controlled foreign company legislation in Argentina / Verstraeten, A.A. ; ; p. 23-40"]
[{"$nulls":4},"Chapter 4: Controlled foreign company legislation in Australia / Krever, R.E. Sadiq, K. ; ; p. 41-57"]
[{"$nulls":4},"Chapter 5: Controlled foreign company legislation in Austria / Klokar, M. Riedl, M. ; ; p. 59-87"]
[{"$nulls":4},"Chapter 6: Controlled foreign company legislation in Belgium / Van Hulle, G. Van West, J-P. ; ; p. 89-106"]
[{"$nulls":4},"Chapter 7: Controlled foreign company legislation in Brazil / Schoueri, L.E. Galdino, G. (Guilherme) ; ; p. 107-129"]
[{"$nulls":4},"Chapter 8: Controlled foreign company legislation in Bulgaria / Lazarov, I. ; ; p. 131-143"]
[{"$nulls":4},"Chapter 9: Controlled foreign company legislation in Chile / Bustos Baraona, A. Yáñez Villanueva, F. ; ; p. 145-155"]
[{"$nulls":4},"Chapter 10: Controlled foreign company legislation in China / Cao, B.M. Chun, G. (Geng) ; ; p.157-181"]
[{"$nulls":4},"Chapter 11: Controlled foreign company legislation in Croatia / Čičin-Šain, N. Gadžo, S. ; ; p. 183-189"]
[{"$nulls":4},"Chapter 12: Controlled foreign company legislation in Cyprus / "]
[{"$nulls":4},"Apostolidou, E. ; ; p. 199-219"]
[{"$nulls":4},"Chapter 13: Controlled foreign company legislation in Czech Republic / Kamínková, P. Kostohryz, J. ; ; p. 221-234"]
[{"$nulls":4},"Chapter 14: Controlled foreign company legislation in Denmark / Koerver Schmidt, P. ; ; p. 235-256"]
[{"$nulls":4},"Chapter 15: Controlled foreign company legislation in Finland / Äimä, K. Lyyski, H. ; ; p. 257-271"]
[{"$nulls":4},"Chapter 16: Controlled foreign company legislation in France / Garcia, C. ; ; p. 273-292"]
[{"$nulls":4},"Chapter 17: Controlled foreign company legislation in Germany / Gerbracht, J. ; ; p. 293-318"]
[{"$nulls":4},"Chapter 18: Controlled foreign company legislation in Hungary / Kolozs, B. Kőszegi, A. ; ; p. 319-332"]
[{"$nulls":4},"Chapter 19: Controlled foreign company legislation in Indonesia / Ngantung, Y.W. Wahyu Aji, R.H. ; ; p. 333-350"]
[{"$nulls":4},"Chapter 20: Controlled foreign company legislation in Italy / Papotti, R-A. Schiavini, S.S. ; ; p. 351-374"]
[{"$nulls":4},"Chapter 21: Controlled foreign company legislation in Japan / Urushi, S. Suzuki, M. ; ; p. 375-403"]
[{"$nulls":4},"Chapter 22: Controlled foreign company legislation in Latvia / Ketners, K. ; ; p. 405-417"]
[{"$nulls":4},"Chapter 23: Controlled foreign company legislation in the Republic of North Macedonia / Maksimovska Stojkova, A. ; ; p. 419-432"]
[{"$nulls":4},"Chapter 24: Controlled foreign company legislation in the Netherlands / Adema, R.P.C. Bouwman, J.N. Burgers, I.J.J. ; ; p. 433-461"]
[{"$nulls":4},"Chapter 25: Controlled foreign company legislation in New Zealand / Smith, A.M.C. Sawyer, A.J. ; ; p. 463-483"]
[{"$nulls":4},"Chapter 26: Controlled foreign company legislation in Norway / Leegaard, T. ; ; p. 485-507"]
[{"$nulls":4},"Chapter 27: Controlled foreign company legislation in Pakistan / Ahmed, M.A. ; ; p. 509-522"]
[{"$nulls":4},"Chapter 28: Controlled foreign company legislation in Peru / Carrión Camayo, M.A. ; ; p. 523-549"]
[{"$nulls":4},"Chapter 29: Controlled foreign company legislation in Poland / Wardzynski, A. ; ; p. 551-572"]
[{"$nulls":4},"Chapter 30: Controlled foreign company legislation in Portugal / Borges, R. da Palma Carmo, M. ; ; p. 573-600"]
[{"$nulls":4},"Chapter 31: Controlled foreign company legislation in Romania / Rosca, I-F. ; ; p. 601-626"]
[{"$nulls":4},"Chapter 32: Controlled foreign company legislation in Russia / Milogolov, N. Tsagan-Mandzhieva, K. ; ; p. 627-643"]
[{"$nulls":4},"Chapter 33: Controlled foreign company legislation in the Slovak Republic / Kačaljak, M. Koroncziová, A. ; ; p. 645-658"]
[{"$nulls":4},"Chapter 34: Controlled foreign company legislation in South Africa / Roeleveld, J. Johnson, T. (Tracy) ; ; p. 659-677"]
[{"$nulls":4},"Chapter 35: Controlled foreign company legislation in the Republic of Korea / Yoon, J-H. Jin, J-H. ; ; p. 679-693"]
[{"$nulls":4},"Chapter 36: Controlled foreign company legislation in Spain / Almudí Cid, J.M. ; ; p. 695-726"]
[{"$nulls":4},"Chapter 37: Controlled foreign company legislation in Sweden / Westberg, B. ; ; p. 727-746"]
[{"$nulls":4},"Chapter 38: Controlled foreign company legislation in Chinese Taipei, Taiwan / Lan, Y-C. (M.) ; ; p. 747-759"]
[{"$nulls":4},"Chapter 39: Controlled foreign company legislation in Turkey / Ferhatoğlu, E. ; ; p. 761-778"]
[{"$nulls":4},"Chapter 40: Controlled foreign company legislation in Ukraine / Buriak, S. ; ; p. 779-796"]
[{"$nulls":4},"Chapter 41: Controlled foreign company legislation in the United Kingdom / Bowes, P. ; ; p. 797-831"]
[{"$nulls":4},"Chapter 42: Controlled foreign company legislation in the United States / Brauner, Y. Davis, C.A. ; ; p. 833-857"]
[{"$nulls":4},"Chapter 43: Controlled foreign company legislation in Uruguay / Riccardi Sacchi, A.L. ; ; p. 859-874"]
[null,null,null,"Sommario/riassunto","Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules. This book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference."]
[null,"2.","Record Nr.",null,"UNINA990000337670403321"]
[null,null,"Autore",null,"National conference on clays and clay minerals : <10. ;  : 1961"]
[null,null,"Titolo",null,"Clays and clay minerals : proceedings of the 10. national conference on clays and clay minerals, Austin, Texas, October 14-18,1961 / Ada Swineford editor"]
[null,null,"Pubbl/distr/stampa",null,"Oxford, : Pergamon Press, 1963"]
[null,null,"Descrizione fisica",null,"XI, 509 p. : ill. ; 23 cm"]
[null,null,"Collana",null,"International series of monographs on earth sciences ; 12"]
[null,null,"Disciplina",null,"668"]
[{"$nulls":4},"553.61"]
[null,null,"Locazione",null,"FAGBC"]
[{"$nulls":4},"DINCH"]
[{"$nulls":4},"FINBC"]
[null,null,"Collocazione",null,"A MIC 2758"]
[{"$nulls":4},"04 186-304/10A"]
[{"$nulls":4},"13 G 11 07"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]