CFC Legislation, Tax Treaties and EC Law |
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| Editor:
| Aigner, Hans-Jorgen
Scheuerle, Ulrich
Stefaner, Markus
Lang, Michael |
| Series title: | EUCOTAX Series on European Taxation Series Set Ser. |
| ISBN: | 978-90-411-2284-1 |
| Publication Date: | May 2004 |
| Publisher: | Kluwer Law International
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| Book Format: | Hardback |
| List Price: | USD $360.00 |
Book Description:
|
CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up
CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up