Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries: 2 (Icca Congress Series) - Image 1

£253.00

Springer Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries: 2 (Icca Congress Series)

Name: Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries: 2 (Icca Congress Series)
Brand: Springer
Price: 253.0 GBP
Availability: InStock

Economics

Price History & Forecast

Last 8 days • 8 data points (No recent data available)

Historical

Generating forecast...

Price Distribution

Price distribution over 8 days • 1 price levels

Days at Price

Price Analysis

Most common price: £253 (8 days, 100.0%)

Price range: £253 - £253

Price levels: 1 different prices over 8 days

Description

The last half-century has seen a phenomenal increase in the volume and complexity of international business. Today's global economy allows multi-nationals to design their operations in a manner that may significantly reduce their taxes, particularly by taking advantage of tax incentives offered by many countries to attract geographically-mobile capital and activities. Since 1962, 19 countries have enacted specific statutory regimes to counteract the perceived abuse of controlled foreign companies (CFCs) located in tax havens. In three cases to date, CFC legislation has been challenged in legal proceedings on the basis that it contravened a tax treaty. Tax Treaties and Controlled Foreign Company Legislation presents an in-depth analysis of the potential conflict between CFC legislation and tax treaties. The author also evaluates the potential conflict between the CFC legislation found in European Union countries and the EC Treaty. This is an important resource for international tax advisers seeking to maximize clients incentive access without triggering CFC legislation. Practitioners and academics will also want to read this work to understand existing and potential conflicts in this vein.

Product Specifications

Brand: Springer
Format: hardcover
ASIN: 9041196536
Category: Books > Subjects > Business, Finance & Law > Economics
Domain: Amazon UK
Release Date: 01 July 1998
Listed Since: 19 January 2007

Barcode

No barcode data available

Springer Tax Treaties and Controlled Foreign Company Legislation: Pushing the Boundaries: 2 (Icca Congress Series)

Price History & Forecast

Price Distribution

Price Analysis

Description

Product Specifications

Barcode

Similar Products You Might Like

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

Taxation of Foreign Direct Investment: An Introduction (Series on International Taxation)

International Company Taxation and Tax Planning

Limitation on Benefits Clauses in Double Taxation Conventions, 2nd Edition (EUCOTAX Series on European Taxation)

Kluwer Law International - Double Non-taxation and Hybrid Entities

EU Freedoms, Non-EU Countries and Company Taxation (EUCOTAS Series 36) (Eucotax Series on European Taxation, 36)

International Business Taxation: A Study in the Internationalization of Business Regulation

Kluwer Law International - Structuring Cross-Border Transactions

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

Environmental Tax Initiative and International Trade Treaties: Dangerous Collisions

Tax Treaties and EC Law: 16 (Series on International Taxation)

Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties (Eucotax Series on European Taxation)

The 2010 OECD Updates - Model Tax Convention & Transfer Pricing Guidelines: A Critical Review ( Series on International Taxation, vol. 38)

Legal Interpretation of Tax Law, 2nd Edition (Series on International Taxation)

International Taxation of Electronic Commerce

International Commercial Tax (Cambridge Tax Law Series)

The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (EUCOTAX Series on European Taxation Series Set)

International Tax Law, Second Edition

Settlement of Disputes in Tax Treaty Law (EUCOTAX Series on European Taxation Series Set)

Exchange of Information and Bank Secrecy (International Tax Conferences of thr University of Luxembourg series 2)

Hybrid Financial Instruments in International Tax Law

EU Common Consolidated Corporate Tax Base: Critical Analysis (Eucotax Series on European Taxation, 58)

Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law to the Prevention of Tax Aviodance: 11 (EUCOTAX Series on European Taxation Series Set)

The Impact of Community Law on Tax Treaties: Issues and Solutions (EUCOTAX Series on European Taxation Series Set)