The Resource CFC Reforms in the UK - some EU law comments

CFC Reforms in the UK - some EU law comments

Label
CFC Reforms in the UK - some EU law comments
Title
CFC Reforms in the UK - some EU law comments
Creator
Subject
Language
eng
Summary
In July 2011, the UK Treasury and Revenue issued a second consultation document on the reform of the UK's CFC rules. In Annex I of the document, the UK Government set out its understanding of the relevant European Couyrt of Justice (ECJ) case law in this area. It highlighted the impact and relevance of the Cadbury Schweppes judgment of the ECJ for these reforms and indicated the importance of the SGI and Thin Cap GLO judgments for understanding the concepts of justification and proportionality. In this article the author makes some comments on the EU law aspects of the proposed CFC reforms
Citation source
In: The EC tax journal. - Oxford. - Vol. 13 (2012-13), p. 70-93
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • ECJ case law
  • justification
  • proportionality
Label
CFC Reforms in the UK - some EU law comments
Instantiates
Publication
Label
CFC Reforms in the UK - some EU law comments
Publication

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