Can CFC rules be illegal subsidies? by Shafi U. Khan Niazi and Richard Krever
By: Niazi, Shafi U Khan
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Contributor(s): Krever, Richard E.
Material type: 
ArticleSubject(s): EMPRESAS EXTRANJERAS | EXENCIONES TRIBUTARIAS | SOCIEDADES EXTRANJERAS CONTROLADAS | AYUDA ESTATAL | COMISION DE LAS COMUNIDADES EUROPEAS | REINO UNIDO
In:
Tax Notes International v. 107, n. 8, August 22, 2022, p. 907-910.Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022-107/8-2 (Browse shelf) | Available | OP 138-Bis/2022-107/8-2 |
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.
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