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European Union - Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164)

Country:
European Union
Author:
I.M. de Groot; B. Larking
Issue:
European Taxation, 2019 (Volume 59), No 6
Published:
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).
 
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