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

Journal

Author

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

Country

European Union; International

Published Date

6 September 2018

Issue

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

DOI

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

Document

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