Limits on the use of low-tax regimes by multinational business : current measures and emerging trends Limites à l'usage des régimes à fiscalité priviligiée par les entreprises multinationales : mesures actuelles et tendances Beschränfungen der Nutzung von Niedrigsteuersystemen durch multinationale Unternehmen : Stand und Trends Limites en la utilización de regímenes de baja imposición por empresas multinacionales : medidas actuales y tendencias futuras
著者
書誌事項
Limits on the use of low-tax regimes by multinational business : current measures and emerging trends = Limites à l'usage des régimes à fiscalité priviligiée par les entreprises multinationales : mesures actuelles et tendances = Beschränfungen der Nutzung von Niedrigsteuersystemen durch multinationale Unternehmen : Stand und Trends = Limites en la utilización de regímenes de baja imposición por empresas multinacionales : medidas actuales y tendencias futuras
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 86b ; subject 2）
Kluwer Law International, c2001
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注記
"55th Congress of the International Fiscal Association, San Francisco, 2001"--Half t.p.
内容説明・目次
内容説明
This volume, the second of two, involves an examination of the major legislative and administrative measures used by countries to limit the use by multinational enterprises of tax havens and special low-tax regimes in otherwise high-tax countries. The subject focuses on domestic anti-avoidance rules, in particular controlled foreign corporation rules, and on anti-avoidance rules in tax treaties. The subject is especially important in light of the OECD and EU initiatives against harmful tax competition.
目次
- I. General Report
- B.J. Arnold, P. Dibout. II. National Reports. Argentina
- J.C. Vicchi. Australia
- J. Niven. Austria
- S. Bendlinger, J. Schuch. Belgium
- C. Docclo. Brazil
- J.R. Pisani. Canada
- N. Pantaleo, F. Zylberberg. Denmark
- M. Soerensen. Finland
- J. Juusela. France
- P.-J. Douvier. Germany
- A. Schumacher. Hungary
- D. Deak. India
- M.N. Verma, P.F. Kaka. Ireland
- W.T. Cunningham. Israel
- G. Klugman. Italy
- S. Giuliano. Japan
- T. Honjo. Republic of Korea
- Chang Nam Ahn. Luxembourg
- A. Steichen, Ch. Duro. Netherlands
- J. Barnard, et al. New Zealand
- B.-A. Howe. Norway
- A. Gusland. Peru
- K.F. Svarcic Morales, G.E. Lopez-Ameri C. Poland
- D. Wasylkowski. Portugal
- F. de Sousa da Camara. Spain
- F.A.G. Prats. Sweden
- M. Dahlberg. Switzerland
- G. Lutz. United Kingdom
- D. Friel. United States
- J.E. Rogers, E.P. Lemanowicz. Uruguay
- S. Echenagusia, A. Faget Prati.
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