Controlled Foreign Company Legislation


Book Description

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.




Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries


Book Description

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.




OECD/G20 Base Erosion and Profit Shifting Project Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report


Book Description

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.




CFC Legislation, Tax Treaties and EC Law


Book Description

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.




United States Attorneys' Manual


Book Description




U.S. Partnership Return of Income


Book Description




United States Code


Book Description




Congressional Record


Book Description




International Tax Policy and Double Tax Treaties


Book Description

Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.