European Union - Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164)
- European Union
- I.M. de Groot; B. Larking
- European Taxation, 2019 (Volume 59), No 6
- 3 April 2019
In this article, the authors examine some of the ways in which EU Member States have chosen to implement – or not implement – the CFC provisions of the EU Anti-Tax Avoidance Directive (2016/1164).