The Resource Is there a future for CFC-regimes in the EU?
Is there a future for CFC-regimes in the EU?
Resource Information
The item Is there a future for CFC-regimes 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 Is there a future for CFC-regimes 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
- The taxation of CFC income is very questionable both from the perspective of th EC Parent-Subsidiary Directive and from the perspective of the EC Treaty. According to the opinion of the author, the application of the domestic law of CFC regimes of the EU Member States to resident shareholders of companies of other Member States in most cases leads to a treatment that is not in accordance with EC law. The article first discusses the object and purpose of CFC legislation, compatibility with tax treaties, and, the Parent-Subsidiary Directive
- Language
- eng
- Label
- Is there a future for CFC-regimes in the EU?
- Title
- Is there a future for CFC-regimes in the EU?
- Language
- eng
- Summary
- The taxation of CFC income is very questionable both from the perspective of th EC Parent-Subsidiary Directive and from the perspective of the EC Treaty. According to the opinion of the author, the application of the domestic law of CFC regimes of the EU Member States to resident shareholders of companies of other Member States in most cases leads to a treatment that is not in accordance with EC law. The article first discusses the object and purpose of CFC legislation, compatibility with tax treaties, and, the Parent-Subsidiary Directive
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
- CFC
- Label
- Is there a future for CFC-regimes in the EU?
- Label
- Is there a future for CFC-regimes 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/Is-there-a-future-for-CFC-regimes-in-the/LW87a6Nywys/" 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/Is-there-a-future-for-CFC-regimes-in-the/LW87a6Nywys/">Is there a future for CFC-regimes 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="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/Is-there-a-future-for-CFC-regimes-in-the/LW87a6Nywys/" 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/Is-there-a-future-for-CFC-regimes-in-the/LW87a6Nywys/">Is there a future for CFC-regimes 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
