In this article the proposal Concerning “Best Practices” and Principles for a Common Legislation on CFC Compatibility with Community Law are set forth. The “best practice” purpose of CFC legislation should be that of avoiding the abuse related to the use of legal entities in the international environment to achieve a tax deferral goal, the term “abuse” meaning the use of “wholly artificial arrangements” as indicated by the European Court of Justice (ECJ) in Cadbury Schweppes, paras 64 to 68, Case C-196/04, decision dated 12 September 2006.

Maisto, G., Pistone, P., Modello europeo per le legislazioni degli Stati membri in materia di imposizione fiscale delle società controllate estere (CFC), <<RIVISTA DI DIRITTO TRIBUTARIO>>, 2008; (11): 191-228 [http://hdl.handle.net/10807/24078]

Modello europeo per le legislazioni degli Stati membri in materia di imposizione fiscale delle società controllate estere (CFC)

Maisto, Guglielmo;
2008

Abstract

In this article the proposal Concerning “Best Practices” and Principles for a Common Legislation on CFC Compatibility with Community Law are set forth. The “best practice” purpose of CFC legislation should be that of avoiding the abuse related to the use of legal entities in the international environment to achieve a tax deferral goal, the term “abuse” meaning the use of “wholly artificial arrangements” as indicated by the European Court of Justice (ECJ) in Cadbury Schweppes, paras 64 to 68, Case C-196/04, decision dated 12 September 2006.
2008
Italiano
Maisto, G., Pistone, P., Modello europeo per le legislazioni degli Stati membri in materia di imposizione fiscale delle società controllate estere (CFC), <<RIVISTA DI DIRITTO TRIBUTARIO>>, 2008; (11): 191-228 [http://hdl.handle.net/10807/24078]
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/24078
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact