Changes to controlled foreign company rules

Journal
Joseph, A.
United Kingdom
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 3
Format/Price
JournalUSD 45

This article considers UK legislation with regard to controlled foreign companies, including recent amendments thereto. In addition, the decision of the European Court of Justice in the Cadbury Schweppes case is also analysed.