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Are Portuguese CFC rules compatible with EU Law?

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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)
Subjects: Law
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
IALS Students
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URI: http://sas-space.sas.ac.uk/id/eprint/4258
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