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Cfc Legislation, Tax Treaties and EC Law (EUCOTAX Series on European Taxation Series Set) [Hardcover]

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Item Number 189176  
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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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Item Specifications...

Studio: Kluwer Law International
Pages   656
Est. Packaging Dimensions:   Length: 9.61" Width: 6.61" Height: 1.5"
Weight:   2.56 lbs.
Binding  Hardcover
Release Date   May 21, 2004
Publisher   Kluwer Law International
ISBN  9041122842  
ISBN13  9789041122841  

Availability  120 units.
Availability accurate as of Oct 25, 2016 04:37.
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Product Categories

1Books > Subjects > Business & Investing > Industries & Professions > Accounting > Taxes > International Taxation
2Books > Subjects > Law > General
3Books > Subjects > Law > International Law
4Books > Subjects > Law > Taxation > Tax Law
5Books > Subjects > Law > Taxation
6Books > Subjects > Professional & Technical > Law > International Law
7Books > Subjects > Professional & Technical > Law > Taxation > General
8Books > Subjects > Professional & Technical > Law > Taxation

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