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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Kofler, Georg
Otros Autores: Lang, Michael, Owens, Jeffrey
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2020.
Temas:
Controlled foreign corporations.
Sociétés étrangères contrôlées.
Controlled foreign corporations
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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?
  • 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
  • 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
  • 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
  • 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

Ejemplares similares