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...
| 第一著者: | |
|---|---|
| その他の著者: | |
| フォーマット: | Book section |
| 言語: | English |
| 出版事項: |
Institute for Fiscal Studies
2007
|