£190.73

Kluwer Law International CFC Legislation, Tax Treaties and EC Law: 08 (EUCOTAX Series on European Taxation Series Set)

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Last 608 days • 608 data points (No recent data available)

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£232.62 £180.37 £191.77 £203.17 £214.57 £225.97 £237.37 10 June 2024 08 November 2024 09 April 2025 08 September 2025 07 February 2026

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56 days 50 days 45 days 208 days 15 days 8 days · current 31 days 75 days 77 days 43 days 0 52 104 156 208 £185 £186 £188 £189 £190 £191 £192 £193 £229 £233 Days at Price

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Most common price: £189 (208 days, 34.2%)

Price range: £185 - £233

Price levels: 10 different prices over 608 days

Description

CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up corporations abroad to lower their tax burden. The reason is the shielding effect of non-resident corporations. Thus, especially high tax countries feel the need to deny the tax benefits of Controlled Foreign Corporations in low tax countries. 70 experts, including the National and General Reporters, convened for a joint conference on CFC legislations in Rust (Austria) from 3 ¿ 6 July 2003. 23 National Reports from nearly all EU countries as well as Australia, the Czech Republic, Estonia, Hungary, Israel, Lithuania, New Zealand and Norway deal with domestic CFC provisions and the influence of DTCs and EC law on CFC legislations. These National Reports and a summarizing General Report have been compiled and published in this volume.

Product Specifications

Format
Hardcover
Domain
Amazon UK
Release Date
21 May 2004
Listed Since
09 December 2006

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