The Resource CFC rules and Anti-Tax Avoidance Directive

CFC rules and Anti-Tax Avoidance Directive

Label
CFC rules and Anti-Tax Avoidance Directive
Title
CFC rules and Anti-Tax Avoidance Directive
Creator
Subject
Language
eng
Summary
The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth in scholarly literature. In this respect the article re-examines a few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also give taxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 3 ; p. 145-152
http://library.link/vocab/creatorName
Schönfeld, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • ATAD
Label
CFC rules and Anti-Tax Avoidance Directive
Instantiates
Publication
Label
CFC rules and Anti-Tax Avoidance Directive
Publication

Library Locations

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