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Implementation of t...
Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective
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- Kleist, David, 1974 (författare)
- Gothenburg University,Göteborgs universitet,Juridiska institutionen,Department of Law
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Schmidt, Peter Koerver (författare)
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Lindgren, Juha (författare)
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(creator_code:org_t)
- 2021
- 2021
- Engelska.
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Ingår i: European Taxation. - 0014-3138. ; 61:10, s. 425-439
- Relaterad länk:
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https://gup.ub.gu.se...
Abstract
Ämnesord
Stäng
- This article analyses the implementation of the controlled foreign company (CFC) rules in the ATAD in the Nordic Member States. In addition to comparing the amended CFC regimes of Sweden, Finland and Denmark, the authors discuss their relationship with EU primary law and the expected impact of the OECD’s work on Pillar Two. Although material differences between the CFC regimes still exist, the authors find the ATAD to be a step in the right direction.
Ämnesord
- SAMHÄLLSVETENSKAP -- Juridik -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law -- Law (hsv//eng)
Nyckelord
- CFC
- ATAD
- Pillar 2
- Cadbury Schweppes
Publikations- och innehållstyp
- vet (ämneskategori)
- art (ämneskategori)
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