Item description for Cfc Legislation, Tax Treaties and EC Law (EUCOTAX Series on European Taxation Series Set) by Michael 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 Corporations in low tax countries. 70 experts, including the National and General Reporters, convened for a joint conference on CFC legislations in Rust (Austria) from 3 6 July 2003. 23 National Reports from nearly all EU countries as well as Australia, the Czech Republic, Estonia, Hungary, Israel, Lithuania, New Zealand and Norway deal with domestic CFC provisions and the influence of DTCs and EC law on CFC legislations. These National Reports and a summarizing General Report have been compiled and published in this volume.
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Studio: Kluwer Law International
Est. Packaging Dimensions: Length: 9.61" Width: 6.61" Height: 1.5" Weight: 2.56 lbs.
Release Date May 21, 2004
Publisher Kluwer Law International
ISBN 9041122842 ISBN13 9789041122841
Availability 120 units. Availability accurate as of Jan 16, 2017 03:20.
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More About Michael Lang
Michael Lang, one of the original coproducers of the Woodstock festival, continues to be a force in the music industry. A graduate of Yale Law School.