Taxation of Multinationals and the ECJ.
Summary • Recent cases at the European Court of Justice have prompted changes to UK Controlled Foreign Companies rules and a broader consultation on the taxation of foreign profits. • The tax treatment of dividend income from overseas subsidiaries of UK companies is a complex but increasingly import...
| Hlavní autor: | |
|---|---|
| Další autoři: | |
| Médium: | Book section |
| Jazyk: | English |
| Vydáno: |
Institute for Fiscal Studies
2007
|