CFC Legislation in the European Union and the Alternative CSC Concept PDF Download

Author: Robert Gebhard Bader
Publisher:
ISBN:
Category :
Languages : en
Pages : 697

View

Book Description

Author: Nathalie Bravo
Publisher: Linde Verlag GmbH
ISBN: 3709411599
Category : Law
Languages : de
Pages : 423

View

Book Description
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.

Author: Nathalie Bravo
Publisher: Linde Verlag GmbH
ISBN: 3709411580
Category : Law
Languages : en
Pages : 536

View

Book Description
An in-depth analysis of various aspects of CFC legislation This volume provides an in-depth analysis of various aspects of the topic “Concept and Implementation of CFC legislation”. The volume is divided into four parts. The first part comprises chapters discussing the historical background, policy considerations, and different CFC approaches that have been implemented in domestic legislation. While the chapters included in the second part focus on the recommendation for the effective design of CFC rules found in BEPS Action 3, the chapters encompassed in the third part analyse the implementation of these criteria in Articles 7 and 8 of the ATAD and the compatibility of these provisions with EU primary law. Finally, the chapters encompassed in part four deal with selected issues related to CFC rules, including the compatibility of CFC legislation and tax treaties, the relationship between these rules and general anti-abuse rules, the implications of the proposed CCCTB Directive on CFC rules, alternative approaches to CFC legislation (such as the Global Anti-Base Erosion proposal of the OECD/G20), the interrelationship between CFC rules and transfer pricing legislation, and the balance between effective CFC rules and compliance burdens.

Author:
Publisher:
ISBN:
Category : Military art and science
Languages : en
Pages : 542

View

Book Description

Author: International Transport Forum
Publisher: OECD Publishing
ISBN: 9282101967
Category :
Languages : en
Pages : 245

View

Book Description
This report takes stock of recent developments and initiatives to meet increasingly ambitious road safety targets, and constitutes a major international review of progress in developing Safe System approaches, now adopted in a small number of countries.

Author: European Conference of Ministers of Transport
Publisher: OECD Publishing
ISBN: 9282101509
Category :
Languages : en
Pages : 294

View

Book Description
Offers policy-oriented, research-based recommendations for effectively managing traffic and cutting excess congestion in large urban areas.

Author: Ernesto Crivelli
Publisher: International Monetary Fund
ISBN: 1513567624
Category : Business & Economics
Languages : en
Pages : 30

View

Book Description
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.

Author:
Publisher:
ISBN: 9789264991439
Category : Nuclear energy
Languages : en
Pages : 423

View

Book Description

Author: Carla De Pietro
Publisher: Kluwer Law International
ISBN: 9789041154064
Category : Conflict of laws
Languages : en
Pages : 0

View

Book Description
The term è^-treaty overrideè^-- has acquired a specific connotation for tax treaty purposes, which requires an in-depth analysis. There is a tendency for domestic legislation to be passed (or court cases decided) which may override provisions of tax treaties. Despite the many conflicts and uncertainties about what tax treaty override exactly is and the exact point in time when tax treaty override occurs, its implications have not until now been analysed in a systematic manner.

Author: Rolf Müller (physicien.)
Publisher: Royal Society of Chemistry
ISBN: 1849730024
Category : Science
Languages : en
Pages : 347

View

Book Description
In recent years, several new concepts have emerged in the field of stratospheric ozone depletion, creating a need for a concise in-depth publication covering the ozone-climate issue. This monograph fills that void in the literature and gives detailed treatment of recent advances in the field of stratospheric ozone depletion. It puts particular emphasis on the coupling between changes in the ozone layer and atmospheric change caused by a changing climate. The book, written by leading experts in the field, brings the reader the most recent research in this area and fills the gap between advanced textbooks and assessments.