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Keywords: BEPS Action 3 and CFC rules
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Journal Articles
An analysis of controlled foreign company (CFC) rules of Mauritius; a comparative study with the UK and US
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International Journal of Law and Management (2023) 65 (6): 586–599.
Published: 17 July 2023
... was done in this area, and BEPS Action 3 was established to provide clarification on the design and implementation of CFC rules and their role to fight base erosion and profit shifting. CFC rules in Mauritius Tax avoidance in Mauritius CFC rules in the USA CFC rules in the UK BEPS Action 3...
