Controlled Foreign Company Rules and the EU

Julia de Jong

Publikation: Beitrag in Buch/KonferenzbandBeitrag in Sammelwerk

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).
OriginalspracheEnglisch
TitelLimiting Base Erosion
Redakteure/-innen Pinetz E. and Schaffer E.
ErscheinungsortVienna
VerlagLinde Verlag
Seiten294 - 309
PublikationsstatusVeröffentlicht - 2017

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