Concept and Implementation of CFC Legislation
Broschiertes Buch

Concept and Implementation of CFC Legislation

Series on International Tax Law, Volume 124

Herausgegeben: Miladinovic, Alexandra; Bravo, Nathalie
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An in-depth analysis of various aspects of CFC legislationThis 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 implementati...