Citation: Matos, Michel (2011) Are Portuguese CFC rules compatible with EU Law? Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.
![[img]](https://sas-space.sas.ac.uk/style/images/fileicons/application_pdf.png)
Matos,_Michel_MA_Dissertation_Tax_IALS_2010_2011.pdf
Creative Commons: Attribution-Noncommercial-No Derivative Works 3.0
Abstract
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.
Metadata
| 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: | Theses and Dissertations Dissertation |
| Dates: |
|