CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief
CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a forei...
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| Format: | Others |
| Language: | English |
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Högskolan i Jönköping
2009
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041 |