Book Description
This book is an explanation of Australia's CFC rules. It places the legislation in context, provides a framework for analysing problems and describes the new regime in detail.
Author : Lee Burns
Publisher :
Page : 304 pages
File Size : 26,46 MB
Release : 1992
Category : Law
ISBN :
This book is an explanation of Australia's CFC rules. It places the legislation in context, provides a framework for analysing problems and describes the new regime in detail.
Author : Organisation for Economic Co-operation and Development
Publisher : OECD
Page : 172 pages
File Size : 39,55 MB
Release : 1996
Category : Business & Economics
ISBN :
A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such regimes.
Author : Georg Kofler (Professor of tax law at the University of Linz.)
Publisher :
Page : pages
File Size : 21,10 MB
Release : 2020
Category :
ISBN : 9789087226466
Author : OECD
Publisher : OECD Publishing
Page : 75 pages
File Size : 41,95 MB
Release : 2015-10-05
Category :
ISBN : 9264241159
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 3.
Author : Daniel Sandler
Publisher : Kluwer Law International B.V.
Page : 326 pages
File Size : 22,83 MB
Release : 1998-07-29
Category : Business & Economics
ISBN : 9041196536
In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.
Author : Nathalie Bravo
Publisher : Linde Verlag GmbH
Page : 423 pages
File Size : 24,95 MB
Release : 2021-09-21
Category : Law
ISBN : 3709411599
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.
Author : John Prebble
Publisher :
Page : 86 pages
File Size : 27,34 MB
Release : 1987
Category : Corporations, Foreign
ISBN :
Study on the taxation of controlled foreign corporation in New Zealand with reference to other country's approach.
Author : Viktoria Preusker
Publisher :
Page : 120 pages
File Size : 27,67 MB
Release : 2006
Category : Controlled foreign corporations
ISBN :
Author :
Publisher :
Page : 77 pages
File Size : 41,65 MB
Release : 1994
Category :
ISBN :
A guide for New Zealand residents with interests in foreign companies. This booklet explains the tax treatment of controlled foreign companies and the rules relating to interests held in them. It includes administrative forms as well as an example showing the interaction of the CFC rules with other international tax rules such as foreign dividend withholding payments.
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 658 pages
File Size : 15,1 MB
Release : 2004-01-01
Category : Law
ISBN : 9041122842
Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising general report, originating from a joint conference on CFC legislation in Rust (Austria) from 3-6 July 2003.