The Resource Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
Resource Information
The item Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164) 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 Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164) 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
- In this article, the authors examine some of the ways in which EU Member States have chosen to implement - or not implement - the CFC provisions of the EU Anti-Tax Avoidance Directive (2016/1164)
- Language
- eng
- Label
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- Title
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- Language
- eng
- Summary
- In this article, the authors examine some of the ways in which EU Member States have chosen to implement - or not implement - the CFC provisions of the EU Anti-Tax Avoidance Directive (2016/1164)
- Citation source
- In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 6 ; p. 261-272
- http://library.link/vocab/creatorName
-
- Groot, I.M. de
- Larking, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- ATAD
- domestic tax law
- allocation of income
- double taxation
- Label
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- Label
- Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)
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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/Implementation-of-controlled-foreign-company/9h7hwS1noiY/" 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/Implementation-of-controlled-foreign-company/9h7hwS1noiY/">Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)</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="https://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/Implementation-of-controlled-foreign-company/9h7hwS1noiY/" 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/Implementation-of-controlled-foreign-company/9h7hwS1noiY/">Implementation of controlled foreign company rules under the EU Anti-Tax Avoidance Directive (2016/1164)</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
