The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling
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...
| Main Author: | |
|---|---|
| Format: | Others |
| Language: | English |
| Published: |
Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2006
|
| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1050 |