The Resource Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS

Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS

Label
Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS
Title
Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS
Creator
Subject
Summary
This second part of a CFC survey covers three contributions. Andrew Immerman considers the US Notice 98-11 debate and offers advice on how multinationals can plan amid the growing uncertainty. The article by Patrick Dibout explains the reactions by government and taxpayers on French CFC rules, which were modelled on the US regimes, but revised tax treaties and EU directives have caused extra problems for French companies with CFCs. Finally Ian Crosbie explains the Canadian legislation and clarifies how new anti-abuse proposals could catch many taxpayers unawares
Citation source
In: International tax review. - London. - Vol. 10 (1999),
http://library.link/vocab/creatorName
  • Immerman, A
  • Dibout, P
  • Crosbie, I
Language note
English
http://library.link/vocab/subjectName
CFC
Label
Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS
Instantiates
Publication
Label
Controversy fuels US anti-deferral plans : French CFCs face EU challenges : Canada cracks down on CFS
Publication

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