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Tax Havens and Controlled Foreign Corporations in the European Union.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Tax Havens and Controlled Foreign Corporations in the European Union./
作者:	Kei, Kam Mei.
面頁冊數:	1 online resource (60 pages)
附註:	Source: Masters Abstracts International, Volume: 83-05.
Contained By:	Masters Abstracts International83-05.
標題:	Blacklisting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28787767click for full text (PQDT)
ISBN:	9798480641561

Tax Havens and Controlled Foreign Corporations in the European Union.
Kei, Kam Mei.

Tax Havens and Controlled Foreign Corporations in the European Union. - 1 online resource (60 pages)

Source: Masters Abstracts International, Volume: 83-05.

Thesis (Master's)--Universidade do Minho (Portugal), 2017.

Includes bibliographical references

The subject of tax avoidance and evasion by use of tax havens has been addressed in the Organization for Economic Cooperation and Development (OECD) and G-20 industrialized nation for many years. However, taxpayers can always find the loopholes to minimize the tax payments prior to when new regulation comes out. After the Panama Paper leaks, the European Union has emphasized that it will strongly combat the tax dodgers and a new tax regulation will be imminent. On 12 July 2016, the Anti-Tax-Avoidance Directive finally reached an agreement, and CFC rules are one of the five particular aspects that were highlighted in the Directive. CFC rules are the vital tool for many countries for preventing the allocation of passive income to low-taxed jurisdictions. This paper will evaluate whether the current CFC rules are efficient at EU level to combat the multinational companies' evasion of tax payments and the future of the tax havens.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023

Mode of access: World Wide Web

ISBN: 9798480641561Subjects--Topical Terms:

3700479
Blacklisting.
Index Terms--Genre/Form:

542853
Electronic books.

Tax Havens and Controlled Foreign Corporations in the European Union.
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500 $a Source: Masters Abstracts International, Volume: 83-05.
500 $a Advisor: Ribeiro, Joao Sergio.
502 $a Thesis (Master's)--Universidade do Minho (Portugal), 2017.
504 $a Includes bibliographical references
520 $a The subject of tax avoidance and evasion by use of tax havens has been addressed in the Organization for Economic Cooperation and Development (OECD) and G-20 industrialized nation for many years. However, taxpayers can always find the loopholes to minimize the tax payments prior to when new regulation comes out. After the Panama Paper leaks, the European Union has emphasized that it will strongly combat the tax dodgers and a new tax regulation will be imminent. On 12 July 2016, the Anti-Tax-Avoidance Directive finally reached an agreement, and CFC rules are one of the five particular aspects that were highlighted in the Directive. CFC rules are the vital tool for many countries for preventing the allocation of passive income to low-taxed jurisdictions. This paper will evaluate whether the current CFC rules are efficient at EU level to combat the multinational companies' evasion of tax payments and the future of the tax havens.
520 $a Os temas da evasao fiscal e da fraude fiscal por meio do uso de paraisos fiscais tem sido abordados na Organizacao para Cooperacao e Desenvolvimento Economico (OCDE) e no G-20 ha muitos anos. No entanto, antes que alguma regulacao nova entre em vigor, os contribuintes podem encontrar lacunas na lei atual para minimizar o pagamento de impostos. Depois da fuga dos Papeis Panama, a Uniao Europeia tem enfantizado a importancia de combater fortemente aqueles que fogem ao fisco, criando novas regulamentacoes fiscais. A 12 de julho de 2016, foi finalmente acordado uma diretica relativa ao combate a fuga fiscal. As regras relativas ao CFC constituem um dos cinco aspetos especificos desta diretiva. As regras do CFC sao uma ferramenta vital para que muitos paises possam prevenir a alocacao de renda passiva para as jurisdicoes de baixa tributacao. Este documento avaliara se as atuais regras do CFC sao suficientemente eficientes a nivel da UE para combater as empresas multinacionais que evitam o pagamento de impostos e tambem o futuro dos paraisos fiscais.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2023
538 $a Mode of access: World Wide Web
650 4 $a Blacklisting. $3 3700479
650 4 $a Investments. $3 566987
650 4 $a Competition. $3 537031
650 4 $a Royalties. $3 3705359
650 4 $a Coffeehouses. $3 3696512
650 4 $a Intellectual property. $3 572975
650 4 $a Jurisdiction. $3 890764
650 4 $a Legislation. $3 766385
650 4 $a Law. $3 600858
650 4 $a Fraud. $3 721834
655 7 $a Electronic books. $2 lcsh $3 542853
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690 $a 0513
710 2 $a ProQuest Information and Learning Co. $3 783688
710 2 $a Universidade do Minho (Portugal). $3 3437241
773 0 $t Masters Abstracts International $g 83-05.
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28787767 $z click for full text (PQDT)