Abstract
The article considers the limitations of applying controlled foreign company legislation, as contained in the EU Anti-Tax Avoidance Directive, implemented as a result of the publication of OECD/G-20 Base Erosion and Profit Shifting Final Report of 5 October 2015. In particular, the article considers the legitimacy of the CFC rules in the context of the fundamental freedoms and non-discrimination requirements, with main focus on the Court of Justice of the European Union case of Cadbury Schweppes (C-196/04).
Originalsprache | Englisch |
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Titel des Sammelwerks | Limiting Base Erosion |
Herausgeber*innen | Pinetz E. and Schaffer E. |
Erscheinungsort | Vienna |
Verlag | Linde Verlag |
Seiten | 294 - 309 |
Publikationsstatus | Veröffentlicht - 2017 |