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

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.