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Nordic Tax Journal
Volume 2016 (2016): Issue 2 (November 2016)
Open Access
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
Peter Koerver Schmidt
Peter Koerver Schmidt
| Dec 10, 2016
Nordic Tax Journal
Volume 2016 (2016): Issue 2 (November 2016)
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Article Category:
Article
Published Online:
Dec 10, 2016
Page range:
87 - 112
Received:
Apr 27, 2016
Accepted:
May 26, 2016
DOI:
https://doi.org/10.1515/ntaxj-2016-0005
Keywords
CFC legislation
,
BEPS, Anti-Tax Avoidance Directive
,
comparative law
,
EU law
,
tax treaties
© 2016 P. K. Schmidt
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.