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

Table of Contents

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