Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Controlled foreign company rules"'
Autor:
Holliday, Terry-Sue
Controlled foreign company (CFC) rules are anti-avoidance provisions designed to deter taxpayers from shifting their capital (and resultant income) to low-tax jurisdictions. Adoption of these rules in South Africa coincided with the relaxation of exc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3158::f3a53a2a1796ce6c5441dfabfb2265f6
http://hdl.handle.net/11427/32682
http://hdl.handle.net/11427/32682
Autor:
Rico Ocampo, Lois
Publikováno v:
RUC. Repositorio da Universidade da Coruña
instname
instname
[Resumen]: En una economía globalizada, la existencia de grupos de sociedades transnacionales es relativamente común. Algunas empresas, prevaliéndose de este tipo de estructuras, trasladan artificialmente sus beneficios a entidades residentes en j
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::f57cf10770b5c0e663ce8d9ed7be80f4
https://hdl.handle.net/2183/28646
https://hdl.handle.net/2183/28646
Autor:
Holliday, Terry-Sue
Controlled foreign company (CFC) rules are anti-avoidance provisions designed to deter taxpayers from shifting their capital (and resultant income) to low-tax jurisdictions. Adoption of these rules in South Africa coincided with the relaxation of exc
Externí odkaz:
http://hdl.handle.net/11427/32682
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the context of four landmark rulings on corporate i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::857b031daf25e8552e0798d7b331a53d
https://madoc.bib.uni-mannheim.de/57807
https://madoc.bib.uni-mannheim.de/57807
Akademický článek
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Akademický článek
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By introducing controlled-foreign-company (CFC) rules, the parent country of a multinational firm reserves the right to tax the income of the firm's foreign affiliates if the tax rate in the affiliate's host country is below a specified threshold. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6277e3cbca63759e6c53f1f4972ead20
https://hdl.handle.net/10419/144890
https://hdl.handle.net/10419/144890
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::c518215f4beb089a2e6ef6605894852b
https://ub-madoc.bib.uni-mannheim.de/39677
https://ub-madoc.bib.uni-mannheim.de/39677
Publikováno v:
SSRN Electronic Journal.
The European Court of Justice (ECJ) has become an influential player in the field of direct taxation in the European Union in the past twenty years. However, it is unclear whether the ECJ's decisions actually increase tax neutrality and therefore con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::70f4b90daad1731899e08c524a423bde
https://doi.org/10.2139/ssrn.2646477
https://doi.org/10.2139/ssrn.2646477
