In this article the proposal Concerning “Best Practices” and Principles for a Common Legislation on CFC Compatibility with Community Law are set forth. The “best practice” purpose of CFC legislation should be that of avoiding the abuse related to the use of legal entities in the international environment to achieve a tax deferral goal, the term “abuse” meaning the use of “wholly artificial arrangements” as indicated by the European Court of Justice (ECJ) in Cadbury Schweppes, paras 64 to 68, Case C-196/04, decision dated 12 September 2006.
|Titolo tradotto del contributo||[Autom. eng. transl.] European model for the laws of the Member States on the taxation of foreign subsidiaries (CFC)|
|Numero di pagine||38|
|Rivista||RIVISTA DI DIRITTO TRIBUTARIO|
|Stato di pubblicazione||Pubblicato - 2008|