000			01410nab a22002657c 4500
999			_c146473 _d146473
003			ES-MaIEF
005			20220927184724.0
007			ta
008			220927t2022 us ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNiazi, Shafi U Khan _963920
245	1	0	_aCan CFC rules be illegal subsidies? _c by Shafi U. Khan Niazi and Richard Krever
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn 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.
650		4	_aEMPRESAS EXTRANJERAS _943549
650		4	_aEXENCIONES TRIBUTARIAS _944038
650		4	_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702
650		4	_aAYUDA ESTATAL _932236
650		4	_aCOMISION DE LAS COMUNIDADES EUROPEAS _914670
650		4	_aREINO UNIDO _948241
700	1		_aKrever, Richard E. _924255
773	0		_9168032 _oOP 138-Bis/2022/107/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 8, August 22, 2022, p. 907-910.
942			_cART