Controlled Foreign Company Legislation
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Author | : Organisation for Economic Co-operation and Development |
Publisher | : OECD |
Total Pages | : 172 |
Release | : 1996 |
Genre | : Business & Economics |
ISBN | : |
Download Controlled Foreign Company Legislation Book in PDF, Epub and Kindle
A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Author | : Nathalie Bravo |
Publisher | : Linde Verlag GmbH |
Total Pages | : 423 |
Release | : 2021-09-21 |
Genre | : Law |
ISBN | : 3709411599 |
Download Concept and Implementation of CFC Legislation Book in PDF, Epub and Kindle
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Author | : Georg Kofler (Professor of tax law at the University of Linz.) |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : 9789087226466 |
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Author | : Daniel Sandler |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 326 |
Release | : 1998-07-29 |
Genre | : Business & Economics |
ISBN | : 9041196536 |
Download Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries Book in PDF, Epub and Kindle
In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Author | : Lee Burns |
Publisher | : |
Total Pages | : 304 |
Release | : 1992 |
Genre | : Law |
ISBN | : |
Download Controlled Foreign Companies Book in PDF, Epub and Kindle
This book is an explanation of Australia's CFC rules. It places the legislation in context, provides a framework for analysing problems and describes the new regime in detail.
Author | : Michael Lang |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 658 |
Release | : 2004-01-01 |
Genre | : Law |
ISBN | : 9041122842 |
Download CFC Legislation, Tax Treaties and EC Law Book in PDF, Epub and Kindle
Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.
Author | : John Prebble |
Publisher | : |
Total Pages | : 86 |
Release | : 1987 |
Genre | : Corporations, Foreign |
ISBN | : |
Download The Taxation of Controlled Foreign Corporations Book in PDF, Epub and Kindle
Study on the taxation of controlled foreign corporation in New Zealand with reference to other country's approach.
Author | : Georg Kofler (Professor of tax law at the University of Linz.) |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : 9789087226459 |
Download Controlled Foreign Company Legislation Book in PDF, Epub and Kindle
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 75 |
Release | : 2015-10-05 |
Genre | : |
ISBN | : 9264241159 |
Download OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report Book in PDF, Epub and Kindle
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Author | : Yishian Lin |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : |
ISBN | : |
Download New Controlled Foreign Company Legislation in Taiwan Book in PDF, Epub and Kindle
In this article, the author discusses the controlled foreign company (CFC) legislation recently introduced in Taiwan. The article gives an overview of the main features of the legislation and the Ministry of Finance's implementation rules. It also addresses double tax relief issues in the context of tiered foreign companies, and the different tax treatment of interests in companies in Mainland China and those in other foreign jurisdictions. The author canvasses the impact on the new rules of the simultaneously introduced place of effective management law, and exchange of information agreements.