CFC Rules and Anti-Tax Avoidance Directive

• Autores: Jens Schönfeld
• Localización: EC tax review, ISSN 0928-2750, Vol. 26, Nº. 3, 2017, págs. 145-152
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The effects of the Anti-Tax Avoidance Directive (ATAD) on Controlled Foreign Company (CFC) rules have been instructively discussed in depth, especially in the German scholarly literature.1 The following contribution re-examines a few aspects against the background of a hypothetical case and addresses various issues, including the question as to whether the Directive does not also give taxpayers a certain minimum level of protection and at the same time impose general limits on national legislatures.