LEADER 08239nam 2200949 450 001 9910794219903321 005 20220824210947.0 010 $a90-8722-645-4 010 $a90-8722-646-2 035 $a(CKB)4100000011632434 035 $a(MiAaPQ)EBC6414248 035 $a(EXLCZ)994100000011632434 100 $a20210330d2020 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aControlled foreign company legislation /$feditors, Georg Kofler [and eleven others] 210 1$aAmsterdam, Netherlands :$cIBFD,$d[2020] 210 4$dİ2020 215 $a1 online resource (937 pages) 225 1 $aWU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ;$vVolume 17 311 $a90-8722-644-6 327 $aChapter 1: Controlled foreign company legislation : general report /$rKrever, R.E.$g; p. 3-14 327 $aChapter 2: The European Union and the Anti-Tax Avoidance Directive /$rKlokar, M.$rRiedl, M.$g; p. 15-20 327 $aChapter 3: Controlled foreign company legislation in Argentina /$rVerstraeten, A.A.$g; p. 23-40 327 $aChapter 4: Controlled foreign company legislation in Australia /$rKrever, R.E.$rSadiq, K.$g; p. 41-57 327 $aChapter 5: Controlled foreign company legislation in Austria /$rKlokar, M.$rRiedl, M.$g; p. 59-87 327 $aChapter 6: Controlled foreign company legislation in Belgium /$rVan Hulle, G.$rVan West, J-P.$g; p. 89-106 327 $aChapter 7: Controlled foreign company legislation in Brazil /$rSchoueri, L.E.$rGaldino, G. (Guilherme)$g; p. 107-129 327 $aChapter 8: Controlled foreign company legislation in Bulgaria /$rLazarov, I.$g; p. 131-143 327 $aChapter 9: Controlled foreign company legislation in Chile /$rBustos Baraona, A.$rYa?n?ez Villanueva, F.$g; p. 145-155 327 $aChapter 10: Controlled foreign company legislation in China /$rCao, B.M.$rChun, G. (Geng)$g; p.157-181 327 $aChapter 11: Controlled foreign company legislation in Croatia /$rC?ic?in-S?ain, N.$rGadz?o, S.$g; p. 183-189 327 $aChapter 12: Controlled foreign company legislation in Cyprus /$rApostolidou, E.$g; p. 199-219 327 $aChapter 13: Controlled foreign company legislation in Czech Republic /$rKami?nkova?, P.$rKostohryz, J.$g; p. 221-234 327 $aChapter 14: Controlled foreign company legislation in Denmark /$rKoerver Schmidt, P.$g; p. 235-256 327 $aChapter 15: Controlled foreign company legislation in Finland /$rA?ima?, K.$rLyyski, H.$g; p. 257-271 327 $aChapter 16: Controlled foreign company legislation in France /$rGarcia, C.$g; p. 273-292 327 $aChapter 17: Controlled foreign company legislation in Germany /$rGerbracht, J.$g; p. 293-318 327 $aChapter 18: Controlled foreign company legislation in Hungary /$rKolozs, B.$rKo?szegi, A.$g; p. 319-332 327 $aChapter 19: Controlled foreign company legislation in Indonesia /$rNgantung, Y.W.$rWahyu Aji, R.H.$g; p. 333-350 327 $aChapter 20: Controlled foreign company legislation in Italy /$rPapotti, R-A.$rSchiavini, S.S.$g; p. 351-374 327 $aChapter 21: Controlled foreign company legislation in Japan /$rUrushi, S.$rSuzuki, M.$g; p. 375-403 327 $aChapter 22: Controlled foreign company legislation in Latvia /$rKetners, K.$g; p. 405-417 327 $aChapter 23: Controlled foreign company legislation in the Republic of North Macedonia /$rMaksimovska Stojkova, A.$g; p. 419-432 327 $aChapter 24: Controlled foreign company legislation in the Netherlands /$rAdema, R.P.C.$rBouwman, J.N.$rBurgers, I.J.J.$g; p. 433-461 327 $aChapter 25: Controlled foreign company legislation in New Zealand /$rSmith, A.M.C.$rSawyer, A.J.$g; p. 463-483 327 $aChapter 26: Controlled foreign company legislation in Norway /$rLeegaard, T.$g; p. 485-507 327 $aChapter 27: Controlled foreign company legislation in Pakistan /$rAhmed, M.A.$g; p. 509-522 327 $aChapter 28: Controlled foreign company legislation in Peru /$rCarrio?n Camayo, M.A.$g; p. 523-549 327 $aChapter 29: Controlled foreign company legislation in Poland /$rWardzynski, A.$g; p. 551-572 327 $aChapter 30: Controlled foreign company legislation in Portugal /$rBorges, R. da Palma$rCarmo, M.$g; p. 573-600 327 $aChapter 31: Controlled foreign company legislation in Romania /$rRosca, I-F.$g; p. 601-626 327 $aChapter 32: Controlled foreign company legislation in Russia /$rMilogolov, N.$rTsagan-Mandzhieva, K.$g; p. 627-643 327 $aChapter 33: Controlled foreign company legislation in the Slovak Republic /$rKac?aljak, M.$rKoroncziova?, A.$g; p. 645-658 327 $aChapter 34: Controlled foreign company legislation in South Africa /$rRoeleveld, J.$rJohnson, T. (Tracy)$g; p. 659-677 327 $aChapter 35: Controlled foreign company legislation in the Republic of Korea /$rYoon, J-H.$rJin, J-H.$g; p. 679-693 327 $aChapter 36: Controlled foreign company legislation in Spain /$rAlmudi? Cid, J.M.$g; p. 695-726 327 $aChapter 37: Controlled foreign company legislation in Sweden /$rWestberg, B.$g; p. 727-746 327 $aChapter 38: Controlled foreign company legislation in Chinese Taipei, Taiwan /$rLan, Y-C. (M.)$g; p. 747-759 327 $aChapter 39: Controlled foreign company legislation in Turkey /$rFerhatog?lu, E.$g; p. 761-778 327 $aChapter 40: Controlled foreign company legislation in Ukraine /$rBuriak, S.$g; p. 779-796 327 $aChapter 41: Controlled foreign company legislation in the United Kingdom /$rBowes, P.$g; p. 797-831 327 $aChapter 42: Controlled foreign company legislation in the United States /$rBrauner, Y.$rDavis, C.A.$g; p. 833-857 327 $aChapter 43: Controlled foreign company legislation in Uruguay /$rRiccardi Sacchi, A.L.$g; p. 859-874 330 $aControlled foreign company legislation is an international tax topic that has become increasingly important in recent years. Both the OECD and the European Union have taken initiatives to introduce controlled foreign company rules as anti-avoidance tax provisions that are applicable by a large number of states. The OECD released its recommendations on strengthening controlled foreign company rules in the Base Erosion and Profit Shifting Project Action 3 Final Report. The European Union consequently adopted Council Directive 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market and introducing the obligation for Member States to implement controlled foreign company rules in their domestic legislation. The aim of this book is to provide tax authorities, policymakers, courts and practitioners with an overview of the effectiveness of controlled foreign company rules and the approach towards recent amendments in the participating countries introducing or changing such rules. This book comprises 41 national reports from countries across the globe and is the outcome of a conference on controlled foreign company legislation that took place from 4-7 July 2019 in Rust (Austria). More than 100 experts, including the authors of the national reports, were brought together to discuss recent developments in the field of controlled foreign company legislation. A general report highlights the most important findings of the conference. 410 0$aWU Institute for Austrian and International Tax Law European and international tax law and policy series ;$vVolume 17. 606 $aCorporations, Foreign$xTaxation$xLaw and legislation 606 $aControlled foreign corporations$xTaxation$xLaw and legislation 615 0$aCorporations, Foreign$xTaxation$xLaw and legislation. 615 0$aControlled foreign corporations$xTaxation$xLaw and legislation. 676 $a341.4844 702 $aKofler$b Georg$f1977- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910794219903321 996 $aControlled foreign company legislation$93758263 997 $aUNINA