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

Journal
Author
Antonio, A.M.
Country
Brazil; Mexico
Published Date
Issue
Bulletin for International Taxation 2015 (Volume 69), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.