Results 11 to 20 of about 308,456 (287)
Due to the Gloomy Economic Outlook EU Fight against Tax Havens Enters a New Phase [PDF]
Revista de Management Comparat International, 2021 An important part of the massive loss of income registered by some states of the European Union is due to the tax havens. It is estimated that last year alone the impact at EU level was 75 billion Euros.
Narciz BĂLĂȘOIU
doaj +1 more source
The taxation of undistributed income earned by controlled foreign corporations : an analysis of the Canadian and United States systems [PDF]
Revue de droit. Université de Sherbrooke, 1977 Denis Crevier
openaire +2 more sources
Controlled foreign companies of Russian residents in the context of world trends
RUDN Journal of Law, 2021 The subject of this article is financial relations of the state and its tax residents with foreign assets (stock), as well as control over such companies through various legal mechanisms.
Evgenia E. Frolova, Ekaterina A. Tsepova
doaj +1 more source
Interstate Commerce and State Control of Foreign Corporations
Michigan Law Review, 1910 Ralph W. Aigler
openaire +4 more sources
RESTRAINING HARMFUL TAX COMPETITION: AN ANALYSIS OF AMERICAN CFC LEGISLATION
Ekonomia i Prawo, 2014 Capital and labor mobility facilitates cross-border activities of enterprises. In the era of globalization the optimal choice of investment location gives enterprises an opportunity to profit maximization.
Małgorzata Magdalena Hybka
doaj +1 more source
CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision [PDF]
, 2013 In its Cadbury-Schweppes decision of 12 September 2006 (C-196/04), the Court of Justice of the European Union decided that the UK controlled foreign corporation rules, which were implemented to subject low taxed passive income of foreign affiliates to UK
Ruf, Martin, Weichenrieder, Alfons
core +1 more source
Abuses and Penalties of a Corporate Tax Inversion
International Journal of Financial Studies, 2019 There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S.
James G. S. Yang +2 more
doaj +1 more source
Taxation of the Controlled Foreign Corporation on the Deferred Income：Korea
Seoul Tax Law Review, 2007 Youngreal Choi
openaire +2 more sources
Financial Theory and Practice, 2014 Tackling corporate profit shifting requires appropriate anti-avoidance measures. This article reviews one of these measures, a controlled foreign companies (corporations) regime.
Magdalena Małgorzata Hybka
doaj +1 more source
State Control of Foreign Corporations [PDF]
The Yale Law Journal, 1909 Cover-title. ; Mode of access: Internet.
openaire +1 more source