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

Kód výsledku v 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>

Výsledek na webu

<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

—

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Financial Management of Firms and Financial Institution: 11th International Scientific Conference: Proceedings

ISBN

978-80-248-4138-0

ISSN

—

e-ISSN

—

Počet stran výsledku

8

Strana od-do

46-53

Název nakladatele

VŠB-Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

6. 9. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000508278200005