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Are Portuguese CFC rules compatible with EU Law?
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.
Matos, Michel (2011) Are Portuguese CFC rules compatible with EU Law? Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.
|Item Type:||Thesis (Masters)|
|Additional Information:||Masters dissertation (Merit) - MA in Taxation (Law, Administation and Practice)(TAX)|
|Keywords:||Controlled Foreign Companies (CFC), European Union, European Economic Area (EEA), EU Law, Taxation -- Portugal|
|Divisions:||Institute of Advanced Legal Studies|
|Collections:||Theses and Dissertations > Dissertation|
|Deposited By:||Steven Whittle|
|Date Deposited:||28 May 2012 16:17|
|Last Modified:||22 Jul 2014 14:37|
|License terms||Creative Commons Attribution Non-commercial No Derivatives - Available to public|