CFC Rules for Individuals in Effect 1 January 2022

Journal

Author

Blažejová, Z.

Country

Slovak Republic

Published Date

24 June 2021

Issue

European Taxation 2021 (Volume 61), No. 7

DOI

https://doi.org/10.59403/1k236nr

Document

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In this note, the author outlines the new controlled foreign company (CFC) rules that have been introduced with effect from 1 January 2022.