Essays about: "controlled foreign corporation"
Found 4 essays containing the words controlled foreign corporation.
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1. Taxing Digitalized Space: On the Roots and Reach of Claims to Global Tax Jurisdiction
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : Facing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. READ MORE
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2. The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling
University essay from IHH, RättsvetenskapAbstract : Most states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. READ MORE
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3. A Study of the CFC-Legislation in the United States and Its Compatibility With International Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Globalization and the deregulation of currencies have had a negative impact on the domestic tax systems of states and the tax bases on which these rely. Tax policies of sovereign states have, historically, been the means of maintaining a high standard of public services why reduced tax bases could arguably be a threat to the welfare state. READ MORE
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4. The United States Fight Against Harmful Tax Competition
University essay from Lunds universitet/Juridiska institutionenAbstract : The United States taxes its citizens on their worldwide income. Since the U.S. taxpayers are not always very complaisant the government has had to create ways to disclose and control transactions and penalise non-compliant taxpayers. READ MORE
