The Resource The role of CFC rules in the BEPS initiative and in the EU
The role of CFC rules in the BEPS initiative and in the EU
Resource Information
The item The role of CFC rules in the BEPS initiative and in the EU represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The role of CFC rules in the BEPS initiative and in the EU represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the purpose of the controlled foreign companies (CFC) rules in the base erosion and profit shifting (BEPS) initiative, how they contribute to the holistic approach and the meaning of co-ordination among the BEPS actions. It also discusses the compatibility of CFC rules with EU law in the EU BEPS context: whether EU law only sets limits to CFC rules adopted by EU member states and applied to other EU member states or if EU law also limits CFC rules adopted by EU member states towards non-EU jurisdictions. Whereas in the BEPS initiative CFC rules are an element of tension between source and residence states, in the EU, member states face serious difficulties in adopting effective CFC rules because of the so far too narrow interpretation of avoidance (that is, artificiality) by the Court of Justice of the European Union
- Language
- eng
- Label
- The role of CFC rules in the BEPS initiative and in the EU
- Title
- The role of CFC rules in the BEPS initiative and in the EU
- Language
- eng
- Summary
- This article discusses the purpose of the controlled foreign companies (CFC) rules in the base erosion and profit shifting (BEPS) initiative, how they contribute to the holistic approach and the meaning of co-ordination among the BEPS actions. It also discusses the compatibility of CFC rules with EU law in the EU BEPS context: whether EU law only sets limits to CFC rules adopted by EU member states and applied to other EU member states or if EU law also limits CFC rules adopted by EU member states towards non-EU jurisdictions. Whereas in the BEPS initiative CFC rules are an element of tension between source and residence states, in the EU, member states face serious difficulties in adopting effective CFC rules because of the so far too narrow interpretation of avoidance (that is, artificiality) by the Court of Justice of the European Union
- Citation source
- In: British tax review. - London. - (2015),
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- BEPS
- CFC
- transfer pricing
- worldwide income
- capital export neutrality
- capital import neutrality
- EU law
- residence
- CCCTB
- Label
- The role of CFC rules in the BEPS initiative and in the EU
- Label
- The role of CFC rules in the BEPS initiative and in the EU
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-role-of-CFC-rules-in-the-BEPS-initiative-and/1I1nAOdD4Eo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-role-of-CFC-rules-in-the-BEPS-initiative-and/1I1nAOdD4Eo/">The role of CFC rules in the BEPS initiative and in the EU</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-role-of-CFC-rules-in-the-BEPS-initiative-and/1I1nAOdD4Eo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-role-of-CFC-rules-in-the-BEPS-initiative-and/1I1nAOdD4Eo/">The role of CFC rules in the BEPS initiative and in the EU</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
