Guglielmo Maisto, Pasquale Pistone
The original paper that forms the basis of this article was drafted in response to the Commission Communication of 10 December 2007 regarding the application of anti-abuse measures for direct taxation, with specific reference to controlled foreign company (CFC) legislation, and to submit proposals to develop an EU model for this legislation. Part 2 contains a comparative survey and an assessment of the distorting effects of CFC legislation in four Member States, and sets out proposals concerning "best practice" for such legislation.
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