Compilation of 23 national reports dealing with domestic CFC provisions and the influence of tax treaties and EC law on CFC legislation and a summarising genera

A descriptive report providing factual information on controlled foreign company legislation as of June 1995 in the 14 OECD member countries that operated such

This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five s

This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and bas

In this book experts from the field of economics take a different view of tax treaty issues than experts from the field of law. In order to encourage the much n