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CFC Legislation, Tax Treaties and EC Law : Eucotax Series on European Taxation - Lang

CFC Legislation, Tax Treaties and EC Law

Eucotax Series on European Taxation

By: Lang

Hardcover Published: 21st May 2004
ISBN: 9789041122841
Number Of Pages: 653

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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 corporations abroad to lower their tax burden. The reason is the shielding effect of non-resident corporations. Thus, especially high tax countries feel the need to deny the tax benefits of Controlled Foreign Corporations in low tax countries. 70 experts, including the National and General Reporters, convened for a joint conference on CFC legislations in Rust (Austria) from 3 6 July 2003. 23 National Reports from nearly all EU countries as well as Australia, the Czech Republic, Estonia, Hungary, Israel, Lithuania, New Zealand and Norway deal with domestic CFC provisions and the influence of DTCs and EC law on CFC legislations. These National Reports and a summarizing General Report have been compiled and published in this volume.

General reportp. 13
National report Australiap. 53
National report Austriap. 73
National report Belgiump. 97
National report Czech Republicp. 125
National report Denmarkp. 139
National report Estoniap. 173
National report Finlandp. 191
National report Francep. 221
National report Germanyp. 255
National report Greecep. 281
National report Hungaryp. 303
National report Israelp. 323
National report Italyp. 349
National report Lithuaniap. 391
National report Luxembourgp. 409
National report The Netherlandsp. 433
National report New Zealandp. 463
National report Norwayp. 489
National report Portugalp. 527
National report Spainp. 559
National report Swedenp. 581
National report United Kingdomp. 605
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041122841
ISBN-10: 9041122842
Series: Eucotax Series on European Taxation : Book 8
Audience: General
Format: Hardcover
Language: English
Number Of Pages: 653
Published: 21st May 2004
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 24.6 x 16.7  x 3.6
Weight (kg): 1.15