The Resource The concept of control in taxation law

The concept of control in taxation law

Label
The concept of control in taxation law
Title
The concept of control in taxation law
Creator
Subject
Language
eng
Summary
Various provisions of the taxation legislation refer to control of entities yet the meaning of control is not generally defined. One major change in the rewrite of the Australian CFC provisions is that the definition of CFC is proposed to be based solely on general law concept of control. This paper provides a comprehensive discussion on the meaning of control from various contexts including taxation, corporations and other legislation as well as accounting standards
Citation source
In: The tax specialist. - Sydney. - Vol. 13 (2010),
http://library.link/vocab/creatorName
Madden, P
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • control
  • case law
Label
The concept of control in taxation law
Instantiates
Publication
Label
The concept of control in taxation law
Publication

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