European Union - The Role of the Concept of Control under CFC Legislation within the European Union vis-à-vis Third Countries

This article analyses whether or not a common concept of control exists within the European Union that could be used as a standard both for the European Union and in respect of the domestic controlled foreign company legislation of Member States. The author further examines the implication of such a concept on the free movement of capital vis-à-vis third countries. In this context the article focuses on an analysis of article 82 of the CCCTB Draft Directive.