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Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment Cover

Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment

Nordic Tax Journal
Volume 2016 (2016): Issue 2 (November 2016)
By: Peter Koerver Schmidt  
Open Access
|Dec 2016

Authors

Peter Koerver Schmidt

pks.jur@cbs.dk

Denmark
DOI: https://doi.org/10.1515/ntaxj-2016-0005 | Journal eISSN: 2246-1809
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Language: English
Page range: 87 - 112
Submitted on: Apr 27, 2016
Accepted on: May 26, 2016
Published on: Dec 10, 2016
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
CFC legislation,
BEPS, Anti-Tax Avoidance Directive,
comparative law,
EU law,
tax treaties
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Business law,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2016 Peter Koerver Schmidt, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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