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CFC Legislation : Domestic Provisions, Tax Treaties and EC Law
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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.
Michael lang, et al. - Personal Name
16 CFC mic
3-7073-0589-9
16 CFC mic
Book
English
Linde Verlag Wien
2004
Scheydgasse
656 p.; 23 cm
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