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Are Portuguese CFC rules compatible with EU Law?

Citation: Matos, Michel (2011) Are Portuguese CFC rules compatible with EU Law? Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.

Matos,_Michel_MA_Dissertation_Tax_IALS_2010_2011.pdf

Creative Commons: Attribution-Noncommercial-No Derivative Works 3.0

In this dissertation the author, Michel Alves De Matos, considers the potential impact of the Court of Justice of the European Union decision in the case of Cadbury Schweppes on the Controlled Foreign Companies (CFC) rules and taxing rights applicable in Portugal, in comparision with the rules operating in other Members States of the European Union.

Additional Information: Masters dissertation (Merit) - MA in Taxation (Law, Administation and Practice)(TAX)
Creators: Matos, Michel and
Related URLs:
Subjects: Law
Keywords: Controlled Foreign Companies (CFC), European Union, European Economic Area (EEA), EU Law, Taxation -- Portugal
Divisions: Institute of Advanced Legal Studies
Collections: Dissertation
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Dates:
  • September 2011 (submitted)

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