Cahiers De Droit Fiscal International: Limits on the Use of Low-Tax Regimes by Multinational Business: Current Measures and Emerging Trends
Author:   International Fiscal Association (IFA)
Publisher:   Kluwer Law International
Volume:   86b
ISBN:  

9789041116383


Pages:   960
Publication Date:   June 2001
Format:   Mixed media product
Availability:   Out of stock   Availability explained


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Cahiers De Droit Fiscal International: Limits on the Use of Low-Tax Regimes by Multinational Business: Current Measures and Emerging Trends


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Overview

This volume, the second of two, involves an examination of the major legislative and administrative measures used by countries to limit the use by multinational enterprises of tax havens and special low-tax regimes in otherwise high-tax countries. The subject focuses on domestic anti-avoidance rules, in particular controlled foreign corporation rules, and on anti-avoidance rules in tax treaties. The subject is especially important in light of the OECD and EU initiatives against harmful tax competition.

Full Product Details

Author:   International Fiscal Association (IFA)
Publisher:   Kluwer Law International
Imprint:   Kluwer Law International
Volume:   86b
Weight:   1.175kg
ISBN:  

9789041116383


ISBN 10:   9041116389
Pages:   960
Publication Date:   June 2001
Audience:   College/higher education ,  Professional and scholarly ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Mixed media product
Publisher's Status:   Out of Print
Availability:   Out of stock   Availability explained

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