Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164)

Journal
Groot, I.M. de; Larking, B.
European Union
European Taxation 2019 (Volume 59), No. 6
Format/Price
JournalUSD 45

In this article, the authors examine some of the ways in which EU Member States have chosen to implement – or not implement – the CFC provisions of the EU Anti-Tax Avoidance Directive (2016/1164).