The Resource A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2

A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2

Label
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
Title
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
Creator
Subject
Language
eng
Summary
The original paper that forms the basis of this article was drafted in response to the Commission Communication of 10 December 2007 regarding the application of anti-abuse measures for direct taxation, with specific reference to controlled foreign company (CFC) legislation, and to submit proposals to develop an EU model for this legislation. Part 2 contains a comparative survey and an assessment of the distorting effects of CFC legislation in four Member States, and sets out proposals concerning "best practice" for such legislation
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
  • Maisto, G
  • Pistone, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
CFC
Label
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
Instantiates
Publication
Label
A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
Publication

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