BEPS Action 3
Strengthen controlled foreign company (CFC) rules
Description of this action in OECD's Action Plan (July 2013)
Develop recommendations regarding the design of controlled foreign company rules. This work will be co-ordinated with other work as necessary.
Expected output and deadline for this action in OECD's Action Plan (July 2013)
Expected output: Recommendations regarding the design of domestic rules
Deadline: September 2015
10 October 2014
3 October 2014
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