The Resource Taxation of profits derived through subsidiaries in low tax areas

Taxation of profits derived through subsidiaries in low tax areas

Label
Taxation of profits derived through subsidiaries in low tax areas
Title
Taxation of profits derived through subsidiaries in low tax areas
Creator
Subject
Language
eng
Summary
Code général des impôts, Art. 209B contains anti-avoidance provisions pursuant to which a French corporation is subject to the French corporate income tax with respect to its proportionate share of a foreign subsidiary's income if the former holds directly or indirectly 25% or more of the shares of a foreign company which is established in a low tax country and if other conditions exist. In February 1983, the French tax administration issued a ruling pertaining to Art. 209B. The anti-avoidance provisions, as implemented by the ruling, are discussed in this article
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1983),
http://library.link/vocab/creatorName
Waardenburg, D.A. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • corporate income tax
  • subsidiary company
  • profits tax
Label
Taxation of profits derived through subsidiaries in low tax areas
Instantiates
Publication
Label
Taxation of profits derived through subsidiaries in low tax areas
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...