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...
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| Formatua: | Book section |
| Hizkuntza: | English |
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Institute for Fiscal Studies
2007
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