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.

Pistone, P., Maisto, G., A European Model for Tax Member States' Legislation on the Taxation of Controlled ForeignSubsidiaries (CFCs)- Part 2, <<EUROPEAN TAXATION>>, 2008; (Novembre): 554-570 [http://hdl.handle.net/10807/24081]

A European Model for Tax Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFCs)- Part 2

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.
Inglese
Pistone, P., Maisto, G., A European Model for Tax Member States' Legislation on the Taxation of Controlled ForeignSubsidiaries (CFCs)- Part 2, <<EUROPEAN TAXATION>>, 2008; (Novembre): 554-570 [http://hdl.handle.net/10807/24081]
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10807/24081
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