Related Books

Tax Treaties and Controlled Foreign Company Legislation:Pushing the Boundaries
Language: en
Pages: 326
Authors: Daniel Sandler
Categories: Business & Economics
Type: BOOK - Published: 1998-07-29 - Publisher: Kluwer Law International B.V.

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In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation
Pushing the Boundaries
Language: en
Pages: 152
Authors: Daniel Sandler
Categories: Controlled foreign corporations
Type: BOOK - Published: 1994 - Publisher:

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Controlled Foreign Company Legislation
Language: en
Pages: 172
Authors: Organisation for Economic Co-operation and Development
Categories: Business & Economics
Type: BOOK - Published: 1996 - Publisher: OECD

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A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such
The Relationship Between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties : New Zealand Case
Language: en
Pages:
Authors: B.J. Arnold
Categories:
Type: BOOK - Published: 2018 - Publisher:

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This article discusses a recent New Zealand Court of Appeal case involving the relationship between New Zealand's CFC rules and the tax sparing provision in the
International Tax Planning and Prevention of Abuse
Language: en
Pages: 1146
Authors: Luc De Broe
Categories: Corporations
Type: BOOK - Published: 2008 - Publisher: IBFD

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This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and bas