Controlled Foreign Company Legislation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Controlled Foreign Company Legislation write by Organisation for Economic Co-operation and Development. This book was released on 1996. Controlled Foreign Company Legislation available in PDF, EPUB and Kindle. A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Concept and Implementation of CFC Legislation
Concept and Implementation of CFC Legislation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Concept and Implementation of CFC Legislation write by Nathalie Bravo. This book was released on 2021-09-21. Concept and Implementation of CFC Legislation available in PDF, EPUB and Kindle. An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Controlled Foreign Company Legislation
Controlled Foreign Company Legislation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Controlled Foreign Company Legislation write by Georg Kofler (Professor of tax law at the University of Linz.). This book was released on 2020. Controlled Foreign Company Legislation available in PDF, EPUB and Kindle.
Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries
Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries write by Daniel Sandler. This book was released on 1998-07-29. Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries available in PDF, EPUB and Kindle. In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Controlled Foreign Companies
Controlled Foreign Companies - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Controlled Foreign Companies write by Lee Burns. This book was released on 1992. Controlled Foreign Companies available in PDF, EPUB and Kindle. This book is an explanation of Australia's CFC rules. It places the legislation in context, provides a framework for analysing problems and describes the new regime in detail.
