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CFC legislation and community law
- Source :
- European Taxation (Netherlands). Sept, 2002, Vol. 42 Issue 9, p374, 6 p.
- Publication Year :
- 2002
-
Abstract
- The compatibility of CFC (controlled foreign companies) rules with the Community law, in particular the principles of freedom of establishment and freedom of movement of capital, is analyzed. The CFC rules that constitute special regulations for low-taxed CFCs with passive income abroad are not justifiable under Community law.
- Subjects :
- European Community law -- Interpretation and construction
Controlled foreign corporations -- Laws, regulations and rules
Controlled foreign corporations -- Taxation
Taxation -- Laws, regulations and rules
Government regulation
Banking, finance and accounting industries
Business
Business, international
Subjects
Details
- Language :
- English
- ISSN :
- 00143138
- Volume :
- 42
- Issue :
- 9
- Database :
- Gale General OneFile
- Journal :
- European Taxation (Netherlands)
- Publication Type :
- Periodical
- Accession number :
- edsgcl.122755024