International - Substance Requirements for Entities Located in a Harmful Tax Jurisdiction under CFC Rules and the EU Freedom of Establishment
- D.S. Smit
- Derivatives & Financial Instruments, 2014 (Volume 16), No 6
- 27 November 2014
The author considers the minimum level of substance EU Member States may require in light of the freedom of establishment when designing and applying CFC rules, as well as the extent to which CFC rules may be justified by the mere fact that the foreign controlled company benefits from a harmful tax regime in the country where it is located.