CFC Rules as stated in the standards of the OECD and EU – a comparative study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F18%3APU125984" target="_blank" >RIV/00216305:26510/18:PU125984 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_I_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
CFC Rules as stated in the standards of the OECD and EU – a comparative study
Original language description
This paper deals with the issue of Controlled Foreign Company rules as stated in the OECD BEPS project and in the ATAD Directive implementing the rules in European Union law. The aim of this paper is to describe and compare basic CFC rules in the form as stipulated by the OECD in its BEPS project and the form as enshrined in the ATAD Directive. For the comparison made six attributes were followed. The research is based on qualitative research (a case study). The method of data collection was the content analysis of the text; selected texts published by the OECD, and the text of the ATAD Directive, were the objects of the research carried out. The findings reached suggest that the ATAD Directive, which is legally binding for individual EU Member States, enshrines the CFC rules in a somewhat stricter manner than the BEPS recommendations.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financial Management of Firms and Financial Institution: 11th International Scientific Conference: Proceedings
ISBN
978-80-248-4138-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
46-53
Publisher name
VŠB-Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 6, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000508278200005

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