Essays about: "double CFC taxation"
Found 5 essays containing the words double CFC taxation.
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1. 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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2. 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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3. 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
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4. CFC-reglerna : -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet
University essay from IHH, RättsvetenskapAbstract : Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD. READ MORE
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5. 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
