Niazi, Shafi U Khan
Can CFC rules be illegal subsidies? / by Shafi U. Khan Niazi and Richard Krever
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine a European Commission ruling that classified the U.K. controlled foreign corporation group financing exemptions as illegal state aid and has now been upheld by the General Court of the European Union. They argue that unlike the commission’s previous state aid cases, which hinged on private rulings involving preferential treatment by tax authorities, the case constitutes a fundamental challenge to the design of a country’s CFC regime.
EMPRESAS EXTRANJERAS
EXENCIONES TRIBUTARIAS
SOCIEDADES EXTRANJERAS CONTROLADAS
AYUDA ESTATAL
COMISION DE LAS COMUNIDADES EUROPEAS
REINO UNIDO
Krever, Richard E.
Tax Notes International 1048-3306v. 107, n. 8, August 22, 2022, p. 907-910.
Can CFC rules be illegal subsidies? / by Shafi U. Khan Niazi and Richard Krever
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine a European Commission ruling that classified the U.K. controlled foreign corporation group financing exemptions as illegal state aid and has now been upheld by the General Court of the European Union. They argue that unlike the commission’s previous state aid cases, which hinged on private rulings involving preferential treatment by tax authorities, the case constitutes a fundamental challenge to the design of a country’s CFC regime.
EMPRESAS EXTRANJERAS
EXENCIONES TRIBUTARIAS
SOCIEDADES EXTRANJERAS CONTROLADAS
AYUDA ESTATAL
COMISION DE LAS COMUNIDADES EUROPEAS
REINO UNIDO
Krever, Richard E.
Tax Notes International 1048-3306v. 107, n. 8, August 22, 2022, p. 907-910.