Processing...
Continue shopping Go to cart
return to product list

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.
tab_0
Title:

Controlled Foreign Company Legislation 

Series:

Volume 17 in the WU Series

Editor(s):
Georg Kofler et al.
Date of publication:
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.)
Order Print Book
tab_1
Title:

Controlled Foreign Company Legislation

Series:

Volume 17 in the WU Series

Editor(s):
Georg Kofler et al.
Date of publication:
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

Read our eBook FAQ | Download sample

Price:
EUR 116 / USD 140 (VAT excl.)
Order eBook: ePub
tab_2
Title:

Controlled Foreign Company Legislation

Series:

Volume 17 in the WU Series

 
Editor(s):
Georg Kofler et al.
Date of publication:
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

For further information see our eBook FAQ.

Price:
EUR 116 / USD 140 (VAT excl.)
Order eBook: PDF
tab_3
Title:

Controlled Foreign Company Legislation

Series:

Volume 17 in the WU Series

Editor(s):
Georg Kofler et al.
Date of publication:
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.)
Order Online Book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Controlled Foreign Company Legislation
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.
 
Downloads
 
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
Editor(s):
Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer are professors at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law. Richard Krever is a professor at UWA Law School, Perth, Australia.

 

Assistant editor(s):
Angelina Papulova, Lisa Maria Ramharter and Ioana-Felicia Rosca are PhD candidates at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

 

Contributor(s):
Raymond Adema, Kristiina Äimä, José Manuel Almudi Cid, Eleni Apostolidou, Muhammad Ashfaq Ahmad, J.N. Bouwman, Paul R. Bowes, Yariv Brauner, Irene J.J. Burgers, Svitlana Buriak, Andres Bustos Baraona, Bristar Mingxing Cao, Marta Carmo, Manuel Augusto Carrión Camayo, Nevia Čičin-Šain, Ricardo Henriques da Palma Borges, Emrah Ferhatoğlu, Stjepan Gadžo, Guilherme Galdino, Clémence Garcia, Chun Geng, Jochen Gerbracht, Ji-Heon Jin, Tracy Johnson, Matej Kačaljak, Petra Kamínková, Karlis Ketners, Martin Klokar, Peter Koerver Schmidt, Borbala Kolozs, Andrea Koroncziova, Jiří Kostohryz, Annamaria Koszegi, Richard Krever, Yuan-Chun (Martin) Lan, Ivan Lazarov, Thor Leegard, Henry Lyyski, Aleksandra Maksimovska, Nikolai Milogolov, Raul-Angelo Papotti, Andrea Laura Riccardi Sacchi, Mario Riedl, Jennifer Roeleveld, Ioana-Felicia Rosca, Kerrie Sadiq, Adrian John Sawyer, Simone S. Schiavini, Andrew Smith, Luis Eduardo Schoueri, Michiko Suzuki, Kermen Tsagan-Mandzhieva, Saki Urushi, Gilles Van Hulle, Jean-Philippe Van West, Axel Verstraeten, Yusuf Wangko Ngantung, Herjuno Wahyu Aji, Adrian Wardzynski, Björn Westberg, Felipe Yáñez, Ji-Hyun Yoon.
Since we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
Send us your review
return to product list