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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 (author)
- Gothenburg University,Göteborgs universitet,Juridiska institutionen,Department of Law
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Schmidt, Peter Koerver (author)
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Lindgren, Juha (author)
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(creator_code:org_t)
- 2021
- 2021
- English.
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In: European Taxation. - 0014-3138. ; 61:10, s. 425-439
- Related links:
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https://gup.ub.gu.se...
Abstract
Subject headings
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- 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.
Subject headings
- SAMHÄLLSVETENSKAP -- Juridik -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law -- Law (hsv//eng)
Keyword
- CFC
- ATAD
- Pillar 2
- Cadbury Schweppes
Publication and Content Type
- vet (subject category)
- art (subject category)
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