European Union : CFC legislation and community law

• Autores: Michael Lang
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 9, 2002, págs. 374-379
• Idioma: inglés
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• Resumen

  • The compatibility of CFC rules with Community law, in particular the principles of freedom of establishment and freedom of movement of capital, is analysed.