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
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Contributor(s): Hentschel, Sven.
Material type: 
ArticlePublisher: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2017/10-3 (Browse shelf) | Available | OP 2141/2017/10-3 |
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| OP 2141/2016/8/9-7 Hybrid entity issues in a tax treaty context | OP 2141/2017/10-1 Taxation of the digital economy | OP 2141/2017/10-2 International double taxation under VAT | OP 2141/2017/10-3 The provisions of the EU Anti-Tax Avoidance Directive regarding controlled foreign company rules | OP 2141/2017/10-4 The dealing at arm's length fallacy | OP 2141/2017/10-5 Formulary apportionment in European Union | OP 2141/2017/10-6 General aspects of the multilateral instrument |
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