The Resource Current challenges for EU controlled foreign company rules

Current challenges for EU controlled foreign company rules

Label
Current challenges for EU controlled foreign company rules
Title
Current challenges for EU controlled foreign company rules
Creator
Subject
Language
eng
Summary
This article focuses on the challenges presented by the controlled foreign company (CFC) rules in articles 7 and 8 of the EU Anti-Tax Avoidance Directive (ATAD), not purely from a technical standpoint, but also from the perspective of tax policy
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 12 ; p. 719-724
http://library.link/vocab/creatorName
Van Hulle, G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • CFC
  • ATAD
  • tax policy
  • BEPS
  • ECJ case law
Label
Current challenges for EU controlled foreign company rules
Instantiates
Publication
Label
Current challenges for EU controlled foreign company rules
Publication

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