CFC Legislation, Tax Treaties and EC Law

by Lang

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...

• Format: Hardcover
• Language: English
• ISBN: 9041122842
• ISBN13: 9789041122841
• Release Date: May 2004
• Publisher: Kluwer Law International
• Length: 656 Pages
• Weight: 2.54 lbs.
• Dimensions: 1.4" x 6.6" x 9.7"