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The provisions of the EU Anti-Tax Avoidance Directive regarding controlled foreign company rules a critical review based on the experience with the German CFC legislation Till Moser & Sven Hentschel

By: Moser, Till.
Contributor(s): Hentschel, Sven.
Material type: ArticleArticlePublisher: 2017Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | EVASION FISCAL | PREVENCIÓN | ALEMANIA | UNION EUROPEA | ELUSION FISCAL In: Intertax v. 45, Issue 10, October 2017, p. 606-623
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