2013-2014: Controlled Foreign Companies: Fiscal Transparency and International Tax Avoidance

Published: 2013-01-01

Comparative studies

Tendencies in Croatian Tax Law regarding CFC Legislation

Šime Jozipović
The CFC Regime in Germany

Steffen Lampert
International Fiscal Transparency (IFT): the Spanish-Controlled Foreign Companies Tax Regime

Fernando Fernández Marín
“Controlled and related foreign company” rules in the Italian legal system

Giuliano Tabet
CFC Legislation – The Belgian approach

Bruno Peeters
A Critical Analysis of CFC Legislation in Kazakhstan: Practical Challenges and Legislative Issues

Tomas Balco