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Swedish CFC-rules under scrutiny of EC law: harmful tax competition and the free movement of capital in relation to third countries

Authors :
Schonfeld, Jens
Lieber, Bettina
Source :
Intertax. Feb, 2006, Vol. 34 Issue 2, p96, 5 p.
Publication Year :
2006

Subjects

Subjects :
Controlled foreign corporations -- Taxation
Controlled foreign corporations -- Laws, regulations and rules
Tax law -- Interpretation and construction
Tax law
Government regulation
Banking, finance and accounting industries
Business
Business, international
Law

Details

Language :
English
ISSN :
01652826
Volume :
34
Issue :
2
Database :
Gale General OneFile
Journal :
Intertax
Publication Type :
Academic Journal
Accession number :
edsgcl.143240609

Tools

Authors Abstract Subjects Details