The Resource CFC-Gesetzgebung und DBA-Recht

CFC-Gesetzgebung und DBA-Recht

Label
CFC-Gesetzgebung und DBA-Recht
Title
CFC-Gesetzgebung und DBA-Recht
Creator
Subject
Language
eng
Summary
Discussion on CFC-legislation and tax treaty law, based on the French decision "SA Schneider Electric". The French Supreme Court decided that the French CFC-legislation violates Art. 7 for business profits of the treaty between France and Switzerland
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 12 (2002),
http://library.link/vocab/creatorName
Aigner, H-J
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • CFC
  • treaty interpretation
Label
CFC-Gesetzgebung und DBA-Recht
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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