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Controlled Foreign Company Legislation.
This book provides an overview of the effectiveness of CFC rules and the approach towards recent amendments in the participating countries introducing or changing such rules.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD Publications USA, Incorporated,
2020.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 049 | |a UAMI | ||
| 100 | 1 | |a Kofler, Georg. | |
| 245 | 1 | 0 | |a Controlled Foreign Company Legislation. |
| 264 | 1 | |a Amsterdam : |b IBFD Publications USA, Incorporated, |c 2020. | |
| 300 | |a 1 online resource (937 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 520 | |a This book provides an overview of the effectiveness of CFC rules and the approach towards recent amendments in the participating countries introducing or changing such rules. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- Part One -- Chapter 1: Controlled Foreign Company Legislation: General Report -- 1.0. Introduction -- 1.1. The Anti-Tax Avoidance Directive -- 1.2. When is a foreign company "controlled" by resident persons? -- 1.3. Do the attribution rules apply to all natural persons and legal persons? -- 1.4. Do the CFC attribution rules apply to all CFCs or only those located in lower tax jurisdictions? -- 1.5. Do the attribution rules apply to all income of the CFC or only particular forms of income? -- 1.6. Do the attribution rules catch roll-up funds? | |
| 505 | 8 | |a 1.7. Do the attribution rules catch trusts? -- 1.8. How is CFC income attributed to resident shareholders? -- 1.9. The state of play and looking forward -- Chapter 2: The European Union and the Anti-Tax Avoidance Directive -- 2.1. The European Union and its powers in the field of direct taxation -- 2.2. The Anti-Tax Avoidance Directive -- Part Two -- Chapter 3: Controlled Foreign Company Legislation in Argentina -- 3.1. Characteristics of Argentine CFC legislation -- 3.2. Implementation of Articles 7 and 9 of the ATAD -- 3.3. Special CFC Rules | |
| 505 | 8 | |a 3.4. CFC legislation and other anti-abuse provision -- 3.5. CFC legislation and tax treaties -- 3.6. CFC legislation and constitutional law/EU law -- 3.7. Improving the current rules -- 3.8. Outlook: The future of CFC legislation -- Chapter 4: Controlled Foreign Company Legislation in Australia -- 4.1. Characteristics of Australian CFC legislation -- 4.1.1. Main policy considerations and changes over time -- 4.1.2. Definition of CFC -- 4.1.3. Attributable income of a CFC -- 4.1.4. Rules against double taxation -- 4.2. Implementation of Articles 7 and 8 of the Anti-Tax Avoidance Directive | |
| 505 | 8 | |a 4.3. Special CFC rules -- 4.3.1. Foreign investment fund regime -- 4.3.2. Foreign branch income investment fund regime -- 4.3.3. Transferor trust regime -- 4.3.4. Limited partnerships -- 4.4. CFC legislation and other anti-abuse provisions -- 4.5. CFC legislation and tax treaties -- 4.6. CFC legislation and constitutional law/EU law -- 4.7. Improving the current rules -- 4.8. Outlook: The future of CFC legislation -- Chapter 5: Controlled Foreign Company Legislation in Austria -- 5.1. Characteristics of Austrian CFC legislation -- 5.1.1. Object and purpose of CFC legislation | |
| 505 | 8 | |a 5.1.2. Austria's initial rejection of CFC legislation -- 5.1.3. Similar existing provisions in Austria -- 5.2. Implementation of Articles 7 and 8 of the Anti-Tax Avoidance Directive -- 5.2.1. EU CFC requirements -- 5.2.2. Austrian Annual Tax Act 2018 -- 5.2.3. CFC legislation in section 10a Austrian Corporate Income Tax Act -- 5.2.4. Technical implementation of CFC legislation in Austria -- 5.3. Special CFC rules -- 5.4. CFC legislation and other anti-abuse provisions -- 5.4.1. General anti-abuse rule: Section 22 Federal Fiscal Code | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Controlled foreign corporations. | |
| 650 | 6 | |a Sociétés étrangères contrôlées. | |
| 650 | 7 | |a Controlled foreign corporations |2 fast | |
| 700 | 1 | |a Lang, Michael. | |
| 700 | 1 | |a Owens, Jeffrey. | |
| 758 | |i has work: |a Controlled foreign company legislation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCXXBHHPxQ6XqFwYpHrjRpd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Kofler, Georg. |t Controlled Foreign Company Legislation. |d Amsterdam : IBFD Publications USA, Incorporated, ©2020 |z 9789087226442 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6414248 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6414248 | ||
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| 938 | |a YBP Library Services |b YANK |n 301774518 | ||
| 994 | |a 92 |b IZTAP | ||