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Controlled Foreign Company Legislation
This book provides an overview of the effectiveness of CFC rules and the approach towards recent amendments in the participating countries introducing or changing such rules.
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- Title:
Controlled Foreign Company Legislation
- Series:
Volume 17 in the WU Series
- Editor(s):
- Georg Kofler et al.
- Date of publication:
October 2020
- ISBN:
978-90-8722-644-2
- Type of publication:
Print book
- Number of pages:
936
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 145 / USD 175 (VAT excl.)
- tab_1
- Title:
Controlled Foreign Company Legislation
- Series:
Volume 17 in the WU Series
- Editor(s):
- Georg Kofler et al.
- Date of publication:
November 2020
- ISBN:
978-90-8722-645-9
- Type of publication:
eBook in ePub format
- Number of pages:
936
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 116 / USD 140 (VAT excl.)
- tab_2
- Title:
Controlled Foreign Company Legislation
- Series:
Volume 17 in the WU Series
- Editor(s):
- Georg Kofler et al.
- Date of publication:
October 2020
- ISBN:
978-90-8722-646-6
- Type of publication:
eBook in PDF format
- Number of pages:
936
- Other:
This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required
- Price:
- EUR 116 / USD 140 (VAT excl.)
- tab_3
- Title:
Controlled Foreign Company Legislation
- Series:
Volume 17 in the WU Series
- Editor(s):
- Georg Kofler et al.
- Date of publication:
November 2020
- ISBN:
978-90-8722-644-2
- Type of publication:
Online book
- Number of pages:
936
- Terms:
Up to 5 users. View purchase information
- Price:
- EUR 145 / USD 175 (VAT excl.)
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To obtain bulk or student discounts, contact Customer Support.
- Controlled Foreign Company Legislation
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Why this book?Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules.The book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference.DownloadsThis book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
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