Essays about: "CFC legislation"
Showing result 1 - 5 of 12 essays containing the words CFC legislation.
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1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. READ MORE
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2. Double Taxation Resulting from the ATAD: Is There A Relief?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Despite of the ambitious aim of the ATAD, the adverse effect of double taxation caused by the implementation of it is unsolved. It is therefore up to taxpayers to solve the conflict of norms by identifying the correct source of law for eliminating double taxation. READ MORE
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3. Potential double tax treaty override of South African exit taxation law – how do tax treaties allocate the right to tax unrealized gains?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : South African income tax legislation makes provision for the levying of exit taxes or charges when individuals emigrate from or companies cease to be residents or become headquarter companies, or when controlled foreign companies (CFC) cease to be CFCs otherwise than by way of becoming residents. As indicated by the title the discourse followed in this paper entails the analysis of treaties to ascertain the connecting factors employed by the OECD Model treaty giving rise to signatories levying exit taxes. READ MORE
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4. The Swedish Group Taxation Regime and EU Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Denna uppsats behandlar den svenska gruppbeskattningslagstiftningen och dess kompatibilitet med EU-rätten, fram till hösten 2010. Allra först behandlas problematiken i de konflikterande principerna skattesuveränitet och unionsmedlemskap, därefter defineras eller förklaras ett antal nyckelkoncept och termer. READ MORE
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5. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief
University essay from Högskolan i Jönköping; IHH, RättsvetenskapAbstract : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. READ MORE
