The Resource The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries

The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries

Label
The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries
Title
The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries
Creator
Subject
Language
eng
Summary
This article analyses whether or not a common concept of control exists within the European Union that could be used as a standard both for the European Union and in respect of the domestic controlled foreign company (CFC) legislation of Member States. The author further examines the implication of such a concept on the free movement of capital vis-à-vis third countries. In this context the article focuses on an analysis of article 82 of the CCCTB Draft Directive
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Pinto, J. Santos
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • control
  • fundamental freedoms
  • third countries (EU)
  • CCCTB
Label
The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries
Instantiates
Publication
Label
The role of the concept of control under CFC legislation within the European Union vis-à-vis third countries
Publication

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