CFC rules and Anti - Tax Avoidance Directive Jens Schönfeld Bonn
By: Schönfeld, Jens
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Material type: 
ArticlePublisher: 2017Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL | LEGISLACION COMUNITARIA
In:
EC Tax Review v. 26, n. 3, June 2017, p. 145-152Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141-B/2017/3-5 (Browse shelf) | Available | OP 2141-B/2017/3-5 |
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.
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