Schönfeld, Jens
CFC rules and Anti - Tax Avoidance Directive / Jens Schönfeld Bonn .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature. The following contribution re-examinesa few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also givetaxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 145-152
CFC rules and Anti - Tax Avoidance Directive / Jens Schönfeld Bonn .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature. The following contribution re-examinesa few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also givetaxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
UNION EUROPEA
ELUSION FISCAL
LEGISLACION COMUNITARIA
EC Tax Reviewv. 26, n. 3, June 2017, p. 145-152