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Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries

Download or Read eBook Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries PDF written by Daniel Sandler and published by Kluwer Law International B.V.. This book was released on 1998-07-29 with total page 326 pages. Available in PDF, EPUB and Kindle.
Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries
Author :
Publisher : Kluwer Law International B.V.
Total Pages : 326
Release :
ISBN-10 : 9789041196538
ISBN-13 : 9041196536
Rating : 4/5 (38 Downloads)

Book Synopsis Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries by : Daniel Sandler

Book excerpt: In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.


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Le site d'IBFD indique : "This thesis reveals a fundamental flaw in the OECD Model, namely that it pays no attention to the person who is liable to tax in respe
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