Taxation of Multinationals and the ECJ.

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...

Полное описание

Библиографические подробности
Главный автор:	Bond, S
Другие авторы:	Chote, R
Формат:	Book section
Язык:	English
Опубликовано:	Institute for Fiscal Studies 2007

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