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...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Bond, S
مؤلفون آخرون: Chote, R
التنسيق: Book section
اللغة:English
منشور في: Institute for Fiscal Studies 2007