CCCTB and specific anti-abuse provisions

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00180743" target="_blank" >RIV/62156489:43110/11:00180743 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
CCCTB and specific anti-abuse provisions
Original language description
In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. Generally, CFC rules prevent taxavoidance in a state of a shareholder by denying the deferred taxation of profits generated by its controlled company, which is a resident in a tax preference jurisdiction. Even thought, the CCCTB directive would be aided easier and low-costs cross-border business as well as it would be restricted the harmful tax competition there are questions whether it is advisable to introduce these rules into such system of the CCCTB. The focus of this paper rests on the interaction of the CCCTB directive with CFCrules. The paper deals with economic perspectives of these rules in the context of the proposed CCCTB directive.
Czech name
—
Czech description
—

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
PEFnet 2011: European Scientific Conference of Ph.D. Students
ISBN
978-80-7157-743-0
ISSN
—
e-ISSN
—
Number of pages
6
Pages from-to
1-6
Publisher name
Mendel University in Brno
Place of publication
Brno
Event location
Brno
Event date
Dec 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)