The Resource Tax treaties and controlled foreign company legislation : pushing the boundaries, Daniel Sandler

Tax treaties and controlled foreign company legislation : pushing the boundaries, Daniel Sandler

Label
Tax treaties and controlled foreign company legislation : pushing the boundaries
Title
Tax treaties and controlled foreign company legislation
Title remainder
pushing the boundaries
Statement of responsibility
Daniel Sandler
Creator
Contributor
Subject
Language
eng
Summary
Since 1962, nineteen countries have enacted specific statutory regimes to counteract the perceived abuse of controlled foreign companies located in tax havens. In three cases to date, controlled foreign company ('CFC') legislation has been challenged in legal proceedings on the basis that it contravened a tax treaty. The author presents an in-depth analysis of the potential conflict between CFC legislation and tax treaties. The author also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty. This book is the most comprehensive work available on these subjects. It is essential reading for international tax advisers
Member of
Cataloging source
DLC
Dewey number
  • 341.4/844
  • 341.4/844
Index
index present
LC call number
K4550
LC item number
.S257 1998
Literary form
non fiction
Nature of contents
bibliography
Series statement
CIOT
Series volume
2
Label
Tax treaties and controlled foreign company legislation : pushing the boundaries, Daniel Sandler
Publication
Bibliography note
Includes bibliographical references (p. 269-278) and indexes
http://library.link/vocab/branchCode
  • zbnus
  • mel
Contents
Ch. 1. The legal and economic environment -- Ch. 2. Controlled foreign company regimes -- Ch. 3. Tax treaties and domestic law -- Ch. 4. OECD Model Treaty and CFC legislation -- Ch. 5. Treaty practice of states following enactment of CFC legislation -- Ch. 6. CFC legislation and European Union Treaty provisions -- Ch. 7. CFC legislation and tax treaties: jurisprudence -- Ch. 8. Conclusions
Control code
000013819529
Dimensions
25 cm
Edition
2nd ed
Extent
xxv, 298 p.
Isbn
9789041196538
Lccn
98020952
http://library.link/vocab/recordID
.b18453892
System control number
  • 18453892lg
  • (OCoLC)38948420

Library Locations

    • Deakin University Library - Melbourne Burwood CampusBorrow it
      221 Burwood Highway, Burwood, Victoria, 3125, AU
      -37.846510 145.115099
    • Deakin University Library - Geelong Waurn Ponds CampusBorrow it
      75 Pigdons Road, Waurn Ponds, Victoria, 3216, AU
      -38.195656 144.304955
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