CFC
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The concept CFC represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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CFC
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The concept CFC represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- "Home sweet home" versus international tax planning : where do multinational firms hold their U.S. trademarks?
- "Incrocio pericoloso" tra disciplina delle società di comodo e CFC rules
- "Runaway" plant legislation : economic and tax policy issues
- "Runaway" plant legislation : economic and tax policy issues
- 'Ausschüttungsabhängigkeit' und Dividenden in der Hinzurechnungsbesteuerung - AStG vs. ATAD
- 'Manufacturing' foreign base company sales income
- 'Who's on top?' Reconsidering U.S. parents after tax reform
- 10/50 look-through rules : through the CFC look-through looking glass
- 1997 Tax Act : international changes and capital gains relief
- 2001 : a subpart F Odyssey - from U.S. treasury study to suggestion of territoriality
- 2011 amendments to German international tax law affecting German and foreign investors
- 27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
- 2nd Cross Atlantic and European taxation symposium 1998 : notes
- A Brazilian view on base erosion and profit shifting : an alternative path
- A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 1
- A European model for member states' legislation on the taxation of controlled foreign subsidiaries (CFCs) - Part 2
- A break with tradition
- A break with tradition
- A closer look at Germany's CFC regime
- A comparative analysis of CFC regimes in Latin America
- A comparative perspective of the US controlled foreign corporation rules
- A comparative study between the GILTI, the CFC building blocks under BEPS Action 3 and the IIR under Pillar II : is the IIR an appropriate measure to address the remaining BEPS issues given the existence of other income inclusion regimes targeting the same income?
- A comparison between the new Italian CFC rules and the UK rules
- A comparison of Italian and U.S. CFC legislation
- A comparison of the OECD BEPS Actions 2, 3 and 4 and the corresponding EU anti-tax avoidance measures and their compatibility with the EU fundamental freedoms
- A comprehensive approach to GILTI planning for individuals and trusts
- A critical analysis of Indonesia's new controlled foreign company rules
- A critical perspective on the Thomas Bill
- A dash for the exit?
- A decade of shooting itself in the foot : the IRS's battle against the Killer B
- A definite resemblance
- A fresh look at a stale ambiguity in the subpart F rules
- A guide to Brazil's new CFC rules
- A guide to Italy's corporate tax reforms
- A guide to managing downward attribution for determining CFC status
- A guide to selecting holding or financing locations in Asia
- A guide to the Anti-Tax Avoidance Directive
- A look at Germany's new Reduction Tax Act 2001
- A look at tax sparing clauses in the 21st century as tools for the implementation of tax incentives from the perspective of developing countries
- A more competitive location for holding companies
- A new dawn for the international tax system : evolution from past to future and what role will China play?
- A new tax regime : the base erosion and anti-abuse tax
- A plea from the Lorax : addressing the filing burdens caused by repeal of IRC section 958(b)(4)
- A review of the UK 1999 Finance Bill
- A short guide to the South African tax system
- A silver linings guidebook : corporate planning for coronavirus losses
- A summary of the new German tax legislation
- A tax-free bonanza
- A way forward in cost sharing : considering payments and benefits from future intangibles
- A worldwide territorial system
- ABCs of NFTs : key tax considerations
- AM 2015-002: the IRS reinterprets the tax rate disparity test
- ATAD I und II : die Richtlinien der EU zur Bekämpfung aggressiver Steuerplannung
- ATAD implementation in the Netherlands
- Abkommensrechtliche Öffnungsklauseln für das AStG und deren Bedeutung für die Hinzurechnungsbesteuerung im Drittstaatenfall
- Abolition of "loop structures" in South Africa makes for easier international planning
- Abuse of law
- Abuse of law and cross-border transactions in France
- Abweichende Bemessungsgrundlagen im Aus- und Inland als Ursache von Niedrigbesteuerung im System der Hinzurechnungsbesteuerung : illustriert anhand von Fallstudien
- Accruals system of taxing foreign source income
- Acquiring an interest in a CFC during an income year
- Acquisition of assets in cross-border asset and stock deals
- Action 3: designing effective controlled foreign company rules
- Action against capital funds : the Danish rules on CFC taxation and thin capitalization are inadequate
- Addressing base erosion and profit shifting : the implementation of the ATAD in Germany
- Adrift between Scylla and Charybdis? The trust caught between a civil law rock and a fiscal hard place
- Advance pricing agreements : Practical issues to consider in determining whether to pursue one
- Advance pricing agreements : are they the soluton to transfer pricing disputes?
- Advance rulings under Italy's CFC regime
- Advanced introduction to international tax law
- Advanced introduction to international tax law
- Aggressive tax planning : an analysis from an EU perspective
- Aktuelle Entwicklungen bei den steuerlichen Anforderungen an die Zwischenschaltung ausländischer Kapitalgesellschaften : Anmerkung zu BFH v. 31.5.2005 - I R 74, 88/04, FR 2005, 1094
- Aktuelle Entwicklungen zum "Cadbury-Test" im Rahmen der Hinzurechnungsbesteuerung : kritische Überlegungen zum BMF-Schreiben zu Paragr. 8 Abs. 2 AStG v. 4.11.2016
- Aktuelle Entwicklungen zur Hinzurechnungsbesteuerung
- Aktuelle Änderungen im deutschen internationalen Steuerrecht
- All or nothing? The Obama budget proposals and BEPS
- Allargamento UE : lo stato dell'arte per i paesi candidati
- Allocating interest expense under the direct allocation provisions of the temporary regulations
- Amazon Goldcrest project and the relevance of comparability analysis under the arm's length principle
- Amended Finance Act for 2012 includes significant corporate tax increases
- Amendments to Denmark's holding company, CFC and captive insurance company regimes
- Amendments to Finland's CFC regime
- Amendments to the Italian controlled foreign company rules : a witch-hunt?
- Amendments to the Thin Cap rule, the CFC rule and the GAAR following ATAD implementation
- American Jobs Creation Act of 2004 : amendments to Subpart F
- American Jobs Creation Act of 2004 : extraordinary repatriation incentive
- An alternative view of deferral: considering a proposal to curtail, not expand, deferral
- An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
- An overview of ATAD implementation in EU Member States
- An overview of the taxation of U.S. investment into Cuba
- An update on reform of the outbound investment rules
- An update on the U.K. corporate tax reform
- Analysis of Turkey’s controlled foreign company regime
- Analysis of the international income tax provisions in the U.S. ETI Repeal Bill
- Analysis of the international provisions of the Omnibus Reconciliation Act of 1993
- Analysis of the non-wimpy Grassley-Baucus inversion bill
- And you thought the Branch Rule was complicated before: the impact of the proposed Contract Manufacturing Regulations
- Anmerkung zu Paragr. 20 Abs. 2 AStG in der Entwurfsfassung des Jahressteuergesetzes 2008
- Anmerkungen zu den Vorgaben für die Hinzurechnungsbesteuerung nach der sog "Anti-BEPS-Richtlinie" : systematische Würdigung der Implikationen für den deutschen Rechtskreis
- Annual review : United Kingdom
- Annual review : United Kingdom
- Another attack on perceived repatriations - the IRS issues temporary regulations under Par. 956
- Another look at the low taxable income of foreign-controlled companies in the United States
- Anrechnung ausländischer Steuern und ATAD - verpflichtet das EU-Recht zur Anrechnung ausländischer Steuern auf die Gewerbesteuer?
- Anteile an Zwischengesellschaften im Handelsbuch - oder : Vermeidung einer Doppelbesteuerung aufgrund Paragr. 6 Abs. 1 Nr. 2b EStG und AStG
- Anti tax haven legislation. Three years U.K. experience
- Anti-BEPS measures in forum countries
- Anti-avoidance developments in selected Asian jurisdictions
- Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
- Anti-avoidance provisions in the Spanish corporate income tax act
- Anti-hybrid legislation : update on Revenue guidance
- Anti-inversion notice : more questions than answers
- Anti-tax avoidance directive (2016/1164) : new EU policy horizons
- Anwendung der BFH-Grundsätze zur Abgrenzung der Anwendungsbereiche von Paragr. 42 AO und Paragr. 7 ff. AStG auch im Bewertungsrecht : Erwiderung auf die Anmerkung von -sch auf die Irlandentscheidung des BFH vom 25.2.2004
- Anwendung der deutschen Hinzurechnungsbesteuerung bei Grenzgängern = application of German CFC legislation to cross-border workers
- Anwendung des Paragr. 8a KStG : ein Diskussionsbeitrag
- Aplicação concomitante da legislação de preços de transferência e da tributação do lucro em bases mundiais
- Appeal court favours tax authorities in Vodafone 2
- Application of tax on net investment income to shareholders of CFCs and PFICs
- Applying CFC rules to 'affiliates' : critical elements for consideration
- Applying the substantial assistance rules to a CFC partner after Notice 2007-13
- Arachchige, IDT and Vodafone too : interpretation of statute or judicial law-making?
- Are all CFC regimes the same? The impact of the income attribution method
- Are controlled foreign company rules compatible with the principle of freedom of movement of capital within the EU?
- Are foreign SPACs PFICs, and should investors or the IRS care?
- Are the BEPS proposals compatible with EU law? (part 2)
- Are the Danish CFC rules in conflict with the freedom of establishment? An analysis of the Danish CFC regime for companies in light of ECJ case law
- Argentina's new controlled foreign company rules following the OECD/G20 Base Erosion and Profit Shifting project
- Art. 13a Wet VPB 1969 - toe aan een herwaardering?
- Asian voices : BEPS and beyond
- Aspects of U.K. CFC rules constitute unlawful State aid
- Ausgewählte Praxisbeispiele zur Relevanz der US-Steuervorschriften für deutsche Konzerne
- Ausländische Kapitalgesellschaften inländischer Anteilseigner - Teil II : die Anteilseigner - Grundstrukturen und aktuelle Entwicklungen
- Ausländische Umwandlungen - Fragen im Zusammenhang mit Paragr. 8 Abs. 1 Nr. 10 AStG
- Ausländische Verluste und Niedrigsbesteuerung im Sinne von Paragr. 8 Abs. 3 AStG - oder, Unter welchen Voraussetzungen verhindert ein "Ausgleich mit Einkünften aus anderen Quellen" eine Hinzurechnungsbesteuerung?
- Aussensteuergesetz : Kommentar
- Aussensteuerliche Abschirmwirkung von Genussrechten
- Australia : recent developments
- Australia Government introduces amendments to foreign investment fund regime
- Australia announces further refinements to taxation of foreign investment funds
- Australia issues second consultation paper on reform
- Australia overhauls international tax system in 2003-2004 budget
- Australia proposes changes to taxation of foreign-source income
- Australia seeks level financial playing field
- Australia's 1995-96 Budget: international tax measures
- Australia's Foreign Investment Fund measures
- Australia's controlled foreign company regime
- Australia's diverted profits tax : a new tool to combat base erosion and profit shifting
- Australia's diverted profits tax : applications and exclusions
- Australia's evolving international tax reforms
- Australia's new international tax rules promote simplification and the competitiveness of Australian companies
- Australia's proposed changes to anti-tax-deferral (attribution) rules
- Australian Court rules on offshore information notices
- Australian companies with offshore businesses - the new order
- Australian government releases exposure draft legislation on reform of foreign-source income deferral rules
- Australian measures to curb tax haven abuses : a United States perspective
- Auswirkungen des Brexit im Zusammenhang mit der Hinzurechnungsbesteuerung : Auswirkungen auf Investitionen in Großbritannien
- Auswirkungen von Sitzverlegungen, Satzungsänderungen und Umwandlungen von ausländischen Zwischengesellschaften auf die deutsche Hinzurechnungsbesteuerung
- Auswirkungen von abweichender Einkünftezurechnung und ausländischer Gruppenbesteuerung auf die Hinzurechnungsbesteuerung
- Außensteuerliche Hinzurechnungsbesteuerung und EU-Recht im Licht aktueller Entwicklungen
- Avoiding double taxation of previously taxed income in multinational restructurings
- BEPS : an interim evaluation
- BEPS : neue Regeln und Herausforderungen für österreichische Unternehmen
- BEPS : the OECD discovers America?
- BEPS : where are we now?
- BEPS Action 1 : digital economy - EU law implications
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS Action 3 missing in action : CFC rules or global formulary apportionment?
- BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
- BEPS Actions 2, 3 and 4 and the fundamental freedoms : is there a way out?
- BEPS and acquisitions of Canadian targets
- BEPS and the digital economy
- BEPS in Latin America (Part II) : a review of the implementation of Actions 2, 3, 4 and 12
- BEPS position paper : 9 June 2015
- BEPS, ATAP, and the new tax dialogue : ¿a Transatlantic competition?
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- BMF zu Gegenbeweis bei Hinzurechnungsbesteuerung - Gegendarstellung leider notwendig : Anmerkungen zum BMF-Schr. v. 17.3.2021 - IV B 5 - S 1351/19/10002:001 - DOK 2021/ 0290319, BStBl. I 2021, 342 "Anwendung des Paragr. 8A bsatz 2 AStG; Veröffentlichung der BFH-Urteile vom 22. Mai 2019 - I R 11/19 - und vom 18. Dezember 2019 - I R 59/17
- BRICS and international tax law
- Back to the future : attribution of futures contracts gains under Australia's CFC regime
- Back to the future? The potential revival of territoriality
- Bad haircuts? Evaluating policy choices under Biden's international tax proposals
- Base Erosion and Profit Shifting Report and Action Plan - overview and relevance in Indian context
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Base erosion and profit shifting : a blueprint for Africa's response
- Base erosion and profit shifting : a way forward
- Bausch & Lomb: the "manufacturing" exception to foreign base company sales income
- Bausteine einer steuereffektiven internationalen Konzernstruktur : Teil I
- Because not there, neither here? Examining the 'mirror legislation' status of the U.K.'s new anti-hybrid rules
- Begreppet utländsk juridisk person i de svenska skatteförfattningarna : några kritiska synpunkter
- Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking
- Belgium's new CFC rule : the 'Cayman tax'
- Bemerkungen zum EuGH-Urteil "Cadbury Schweppes"
- Beskattning av "danska holdingbolag" - dansk internationell skatterätt i svensk jämförelse
- Bestandsaufnahme und Zukunft der deutschen Hinzurechnungsbesteuerung (Paragr. 7 bis 14 AStG)
- Besteuerung von grenzüberschreitend agierenden privaten Militär- und Sicherheitsfirmen : Grundlagen und aktuelle Fragen
- Beteiligungserträge in der Hinzurechnungsbesteuerung nach dem ATAD-Umsetzungsgesetz
- Beteiligungserträge und Hinzurechnungsbesteuerung nach ATADUmsG-E
- Beteiligungsähnliche Genussrechte und das Korrespondenzprinzip innerhalb der Hinzurechnungsbesteuerung
- Better late than never : the Finnish CFC case and the requirement to repeal final decisions that conflict with EU law
- Beurteilungskriterien für den Methodenwechsel nach alter und neuer Rechtslage = Criteria for the "switchover" under the old and the new tax regime
- Beware of the lion : why the voracity of the Brazilian CFC regime may lead to its reformulation
- Biden's proposed tax increases in simple and multivariate charts
- Bilateral income tax treaty between Brazil and South Africa
- Black and grey areas in Japanese CFC legislation
- Blickpunkt International
- Blocker alchemy [part 1]
- Blocker alchemy, part 2
- Board of taxation issues position paper on foreign source income
- Booth : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Booth and Schwarz : residence, domicile and UK taxation
- Brazil's 2013 corporate tax reform : policy and controversy aspects
- Brazil's controlled foreign company regime in question
- Brazil's international tax policy
- Brazil: CFC rules update
- Brazilian CFC rules : current trends, government overreaching
- Brazilian CFC rules and indirect controlled foreign companies : recent case laws and consequences of supreme court precedent
- Brazilian anti-avoidance legislation : recent refinements and major deviations from international practice
- Brexit - international direct tax implications from a German in- and outbound perspective
- Bricom
- Bringing it all back home : earnings repatriations under the U.S. jobs act
- Brown Group, anti-abuse rules create uncertainty in using partnerships
- Buyers electing Section 338 for CFC targets: sellers beware
- C.F.C. legislation e competizione fiscale : l'impatto della riforma IRES
- CCCTB : selected issues
- CFC Reforms in the UK - some EU law comments
- CFC conundrum : how Brazil has safe harboured individuals in its efforts to combat tax avoidance
- CFC deferral dwindles, while CFC-PFIC overlap increases
- CFC legislation : an analysis of Article 209B : the net widens!
- CFC legislation : domestic provisions, tax treaties and EC law
- CFC legislation : recent changes to the acceptable distribution policy exemption
- CFC legislation and EC law
- CFC legislation and European Community law
- CFC legislation and abuse of law in the community
- CFC legislation and community law
- CFC legislation e Convenzioni bilaterali : alcune riflessioni sulla sentenza della Corte d'Appello di Parigi
- CFC legislation in Germany
- CFC legislation in Indonesia and Japan
- CFC legislation introduced
- CFC look-through rules bring benefits and baggage
- CFC loopholes can still benefit Italian taxpayers
- CFC planning
- CFC provisions introduced
- CFC regimes for financial services : a quick world tour of approaches by other jurisdictons and the future of the U.S. AFE in a territorial system
- CFC regulations and double taxation treaties
- CFC restructuring and disposition :how international provisions alter the general rules
- CFC rules : a Greek perspectiveerosion and profit shifting (
- CFC rules and Anti-Tax Avoidance Directive
- CFC rules for individuals in effect 1 January 2022
- CFC rules go up in smoke - with retroactive effect
- CFC rules in Portugal : still incompatible with EU law?
- CFC rules, BEPS Action 3 (draft), and EU law
- CFC taxation
- CFC's indirect investments in US property results in income inclusion for US purposes
- CFC-Gesetzgebung und DBA-Recht
- CFC-Gesetzgebung und Gemeinschaftsrecht
- CFC-Gesetzgebung und Gemeinschaftsrecht
- CFC-Regelungen und Doppelbesteuerungsabkommen
- CFC-lagstiftning : en studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga
- CFC-lagstiftningen och reglerna i 7 ʹ 8 mom. 6 och 7 st. SIL. Några kritiska synpunkter
- CFC-level hedges of currency risk - a review
- CFC-wetgeving, een ongewenste verplichting?
- CFCs and Cadbury Schweppes
- CFCs and the individual shareholder
- CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
- CIOT European Branch meeting
- CIT : foreign banks and Canada's CFC system
- CIT Group Securities (Canada) Inc v R : 2016 TCC 163
- COD income slips through the Subpart F net
- Cadbury Schweppes - Implications for U.K. corporates
- Cadbury Schweppes : the ECJ significantly limits the application of CFC rules in the member states
- Cadbury Schweppes : the ECJ versus tax administration
- Cadbury Schweppes : the future of CFC legislation
- Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue : case C-196/04
- Cadbury Schweppes plc v Commissioners of Inland Revenue: the ECJ sets strict test for CFC legislation
- Can CFC regimes save the tax base, IFA panel asks
- Can CFC rules be illegal subsidies?
- Can GILTI + BEAT = GLOBE?
- Can Japan adopt GloBE Rules and simplify its CFC Regime, while maintaining the integrity of both?
- Can taxpayers eliminate FBCSI based on Whirlpool?
- Canada targets conduits and tracking shares
- Canada-U.S. hybrid financing - a Canadian perspective on the U.S. debt-equity regs
- Canadian Federal Budget 2018 : overview
- Canadian MNCs international tax planning : theory and practice
- Canadian estate freezes in favor of U.S. citizens
- Canadian tax planning deadlines for 2014
- Canadian taxation of mining
- Capital gains tax and controlled foreign corporations
- Capitalization of the foreign-controlled United States subsidiary
- Captive insurance arrangements : an opportunity for small and medium-size businesses ?
- Captive insurance companies
- Captives to 2020 : opportunities and challenges
- Casi e materiali di diritto tributario internazionale
- Catching up with the real world of financial intermediaries. Congress recognizes finance and credit companies for purposes of Subpart F
- Caught between a rock and a hard place? Code Sec. 965(b)(3) disallowances in transfer pricing audits
- Challenges of TCJA to U.S. individuals with foreign business interests
- Changes in international taxation
- Changes in the German Foreign Tax Relations Act (AStG) as of 1 January 1994
- Changes in the application of tax treaties in Sweden
- Changes to French tax rules may affect U.S. companies
- Changes to U.S. CFC and constructive ownership rules : lessons for unwary Brazilian investors
- Changes to controlled foreign company rules
- Changing tax environment for multinational groups in Hungary
- Check-the-box planning: don't overlook broad net of the Section 987 branch transaction rules
- China's CFC regime : existing rules and improvement suggestions
- China's approach to transfer pricing issues with BEPS Action Plan
- Chinese contract manufacturing structures : navigating the new landscape
- Chinese controlled foreign company rules in the post-BEPS era : new developments
- Chinese procurement under the new Enterprise Income Tax Law
- Chipping away at deferral
- Circumventing the controlled foreign company and foreign investment fund regimes in Australia and New Zealand : has legitimate tax avoidance been possible?
- Clarification of the relationship between CFC legislation and the general abuse doctrine
- Clause de sauvegarde de l'article 209 B : une (re)naissance?
- Cohérence internationale de l'imposition des entreprises : analyse au regard du projet de lutte contre l'erosion de la base d'imposition et le transfert de bénéfices de l'OCDE (projet BEPS)
- Collecting unpaid tax offshore : Caribbean tax havens and foreign direct investment in China
- Colombia's holding company regime offers tax exemptions
- Colombian structural tax reform
- Companhia Vale do Rio Doce v National Treasury : Special Appeal No 1.325.709 - RJ (2012/0110520-7)
- Company taxation
- Comparative analysis of systems of domestic taxation of controlled foreign corporations
- Comparative income taxation : a structural analysis
- Comparazione tra le normative CFC adottate in Francia ed in Italia
- Comparing CFC rules around the world
- Comparing U.S. and U.K. CFC rules
- Comparison of U.S. critical multistate and international tax topics : Part II
- Compatibility between double tax treaties and CFC regime after ATAD 1 : (assessment of the Luxembourg case)
- Compatibility of CFC rules with tax treaties : lower courts reach conflicted conclusions
- Compatibility of the Icelandic CFC rule with the EEA agreement freedoms
- Compatibilità della legislazione CFC Italiana con le norme convenzionali e con l'ordinamento comunitario
- Competition and competitiveness : review of NFTC Subpart F report
- Concept and implementation of CFC legislation
- Concernbepalingen in de Common (Consolidated) Corporate Tax Base
- Constitutional and administrative law
- Constitutionality of the Brazilian CFC legislation
- Constructive unilateralism : U.S. leadership and international taxation
- Contract manufacturing : still a viable strategy?
- Contract manufacturing : time to take a new look
- Contract manufacturing: is it dead or alive?
- Contract manufacturing: the next round
- Contracting out, not branching out: manufacturing revisited
- Controlled Foreign Companies (CFC) and tax avoidance : international and comparative perspectives with specific reference to Polish tax and constitutional law, EU law and tax treaties
- Controlled Foreign Corporations in the EU after Cadbury Schweppes
- Controlled foreign companies
- Controlled foreign companies
- Controlled foreign companies (CFC's)
- Controlled foreign companies (CFC)-Gesetzgebung - Übersicht über die Rechtslage in den EU-Mitgliedstaaten
- Controlled foreign companies : "lower level of taxation" countries
- Controlled foreign companies : Cadbury gains significant upper hand
- Controlled foreign companies : a guide to the new legislation
- Controlled foreign companies : changes to list of excluded countries
- Controlled foreign companies : checklist
- Controlled foreign companies : selected policy issues - or the missing elements of BEPS Action 3 and the Anti-Tax Avoidance Directive
- Controlled foreign companies : the new regime under self assessment
- Controlled foreign companies and e-commerce : a UK perspective
- Controlled foreign companies and foreign profits
- Controlled foreign companies and tax treaties
- Controlled foreign companies and the EU Parent-Subsidiary Directive
- Controlled foreign companies in Israel following the income tax reforms
- Controlled foreign companies legislation and the abuse of law
- Controlled foreign companies legislation around the world
- Controlled foreign companies reform : how the proposed new rules interact with transfer pricing legislation
- Controlled foreign companies-rules : eine steuersystematische Analyse im Rahmen eines Ländervergleichs unter Berücksichtigung der Vereinbarkeit mit den Doppelbesteuerungsabkommen und dem Europäischen Gemeinschaftsrecht
- Controlled foreign companies. A guide to UK Tax Law and practice
- Controlled foreign companies: draft legislation on assessment and returns. A consultative document
- Controlled foreign companies: draft legislation on assessment and returns. Outcome of consultations
- Controlled foreign company (CFC) legislation in Sweden
- Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union
- Controlled foreign company legislation
- Controlled foreign company legislation
- Controlled foreign company legislation
- Controlled foreign company legislation
- Controlled foreign company legislation
- Controlled foreign company legislation
- Controlled foreign company legislation, corporate residence and anti-hybrid arrangement rules
- Controlled foreign company regime in Turkey and its valuation
- Controlled foreign company regimes and double taxation
- Controlled foreign company regimes in Brazil and Mexico : a comparative analysis
- Controlled foreign company rules and Community law
- Controlled foreign corporation legislation
- Controlled foreign corporation legislation in Portugal
- Controlled foreign corporation or anti-tax haven rules and anti-treaty shopping legislation : a comparison with Germany
- Controlled foreign corporation regime : partial exemption for non-resident investors
- Controlled foreign corporation rules - a proposal for the Caribbean
- Controlled foreign corporation rules, harmful tax competition, and international taxation
- Controlled foreign corporations
- Controlled foreign corporations - critical aspects
- Controlled foreign corporations : a victory for taxpayers
- Controlled foreign corporations : tax treatment of contract manufacturing and emissions allowances
- Controlled foreign corporations and foreign partnership loan transactions
- Controlled foreign corporations as fiscally transparent entities : the application of CFC rules in tax treaties