The Resource Controlled foreign companies legislation and the abuse of law

Controlled foreign companies legislation and the abuse of law

Label
Controlled foreign companies legislation and the abuse of law
Title
Controlled foreign companies legislation and the abuse of law
Creator
Subject
Language
eng
Summary
This article discusses UK controlled foreign companies legislation and the abuse of law, including the concept of motive in UK tax avoidance, the abuse of rights principle in EU law, the Halifax case, and the Cadbury Schweppes case
Citation source
In: Tax planning international review. - London. - Vol. 33 (2006),
http://library.link/vocab/creatorName
  • Moss, M
  • Gillham, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • abuse of law
  • abuse of rights
  • ECJ case law
Label
Controlled foreign companies legislation and the abuse of law
Instantiates
Publication
Label
Controlled foreign companies legislation and the abuse of law
Publication

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