08239nam 2200949 450 991081043070332120220824210947.090-8722-645-490-8722-646-2(CKB)4100000011632434(MiAaPQ)EBC6414248(EXLCZ)99410000001163243420210330d2020 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierControlled foreign company legislation /editors, Georg Kofler [and eleven others]Amsterdam, Netherlands :IBFD,[2020]©20201 online resource (937 pages)WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ;Volume 1790-8722-644-6 Chapter 1: Controlled foreign company legislation : general report /Krever, R.E.; p. 3-14Chapter 2: The European Union and the Anti-Tax Avoidance Directive /Klokar, M.Riedl, M.; p. 15-20Chapter 3: Controlled foreign company legislation in Argentina /Verstraeten, A.A.; p. 23-40Chapter 4: Controlled foreign company legislation in Australia /Krever, R.E.Sadiq, K.; p. 41-57Chapter 5: Controlled foreign company legislation in Austria /Klokar, M.Riedl, M.; p. 59-87Chapter 6: Controlled foreign company legislation in Belgium /Van Hulle, G.Van West, J-P.; p. 89-106Chapter 7: Controlled foreign company legislation in Brazil /Schoueri, L.E.Galdino, G. (Guilherme); p. 107-129Chapter 8: Controlled foreign company legislation in Bulgaria /Lazarov, I.; p. 131-143Chapter 9: Controlled foreign company legislation in Chile /Bustos Baraona, A.Yáñez Villanueva, F.; p. 145-155Chapter 10: Controlled foreign company legislation in China /Cao, B.M.Chun, G. (Geng); p.157-181Chapter 11: Controlled foreign company legislation in Croatia /Čičin-Šain, N.Gadžo, S.; p. 183-189Chapter 12: Controlled foreign company legislation in Cyprus /Apostolidou, E.; p. 199-219Chapter 13: Controlled foreign company legislation in Czech Republic /Kamínková, P.Kostohryz, J.; p. 221-234Chapter 14: Controlled foreign company legislation in Denmark /Koerver Schmidt, P.; p. 235-256Chapter 15: Controlled foreign company legislation in Finland /Äimä, K.Lyyski, H.; p. 257-271Chapter 16: Controlled foreign company legislation in France /Garcia, C.; p. 273-292Chapter 17: Controlled foreign company legislation in Germany /Gerbracht, J.; p. 293-318Chapter 18: Controlled foreign company legislation in Hungary /Kolozs, B.Kőszegi, A.; p. 319-332Chapter 19: Controlled foreign company legislation in Indonesia /Ngantung, Y.W.Wahyu Aji, R.H.; p. 333-350Chapter 20: Controlled foreign company legislation in Italy /Papotti, R-A.Schiavini, S.S.; p. 351-374Chapter 21: Controlled foreign company legislation in Japan /Urushi, S.Suzuki, M.; p. 375-403Chapter 22: Controlled foreign company legislation in Latvia /Ketners, K.; p. 405-417Chapter 23: Controlled foreign company legislation in the Republic of North Macedonia /Maksimovska Stojkova, A.; p. 419-432Chapter 24: Controlled foreign company legislation in the Netherlands /Adema, R.P.C.Bouwman, J.N.Burgers, I.J.J.; p. 433-461Chapter 25: Controlled foreign company legislation in New Zealand /Smith, A.M.C.Sawyer, A.J.; p. 463-483Chapter 26: Controlled foreign company legislation in Norway /Leegaard, T.; p. 485-507Chapter 27: Controlled foreign company legislation in Pakistan /Ahmed, M.A.; p. 509-522Chapter 28: Controlled foreign company legislation in Peru /Carrión Camayo, M.A.; p. 523-549Chapter 29: Controlled foreign company legislation in Poland /Wardzynski, A.; p. 551-572Chapter 30: Controlled foreign company legislation in Portugal /Borges, R. da PalmaCarmo, M.; p. 573-600Chapter 31: Controlled foreign company legislation in Romania /Rosca, I-F.; p. 601-626Chapter 32: Controlled foreign company legislation in Russia /Milogolov, N.Tsagan-Mandzhieva, K.; p. 627-643Chapter 33: Controlled foreign company legislation in the Slovak Republic /Kačaljak, M.Koroncziová, A.; p. 645-658Chapter 34: Controlled foreign company legislation in South Africa /Roeleveld, J.Johnson, T. (Tracy); p. 659-677Chapter 35: Controlled foreign company legislation in the Republic of Korea /Yoon, J-H.Jin, J-H.; p. 679-693Chapter 36: Controlled foreign company legislation in Spain /Almudí Cid, J.M.; p. 695-726Chapter 37: Controlled foreign company legislation in Sweden /Westberg, B.; p. 727-746Chapter 38: Controlled foreign company legislation in Chinese Taipei, Taiwan /Lan, Y-C. (M.); p. 747-759Chapter 39: Controlled foreign company legislation in Turkey /Ferhatoğlu, E.; p. 761-778Chapter 40: Controlled foreign company legislation in Ukraine /Buriak, S.; p. 779-796Chapter 41: Controlled foreign company legislation in the United Kingdom /Bowes, P.; p. 797-831Chapter 42: Controlled foreign company legislation in the United States /Brauner, Y.Davis, C.A.; p. 833-857Chapter 43: Controlled foreign company legislation in Uruguay /Riccardi Sacchi, A.L.; p. 859-874Controlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules. This book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference.WU Institute for Austrian and International Tax Law European and international tax law and policy series ;Volume 17.Corporations, ForeignTaxationLaw and legislationControlled foreign corporationsTaxationLaw and legislationCorporations, ForeignTaxationLaw and legislation.Controlled foreign corporationsTaxationLaw and legislation.341.4844Kofler Georg1977-MiAaPQMiAaPQMiAaPQBOOK9910810430703321Controlled foreign company legislation4007514UNINA