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Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule
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Periodical
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
Article
- Title:
- Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: This symposium around the case of the Controlled Foreign Company (CFC) rule offers to CONVIVIUM readers a debate which saw both authors stalling in their respective positions. On the one side, the negative taxation principle under which ‘tax avoidance is acceptable under the law;’ on the other side, the positive taxation principle that ‘all and every citizens shall pay a fair share of taxation.’ Their discussion certainly raises important matters for the current state of affairs in tax law and regulation, but it does not provide any explicit solution for issues which were raised. In this context, readers may aim at learning from both authors.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- international tax avoidance ; controlled foreign company ; substance over form ; H26 ; K34
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: This symposium around the case of the Controlled Foreign Company (CFC) rule offers to CONVIVIUM readers a debate which saw both authors stalling in their respective positions. On the one side, the negative taxation principle under which ‘tax avoidance is acceptable under the law;’ on the other side, the positive taxation principle that ‘all and every citizens shall pay a fair share of taxation.’ Their discussion certainly raises important matters for the current state of affairs in tax law and regulation, but it does not provide any explicit solution for issues which were raised. In this context, readers may aim at learning from both authors.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- international tax avoidance ; controlled foreign company ; substance over form ; H26 ; K34
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
