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20 April 2002 — Publication

Controlled Foreign Company Legislations in the EU

Controlled Foreign Company Legislations in the EU

The new FEE Position Paper on Controlled Foreign Company Legislations in the EU consists of a comprehensive study of fiscal laws regarding Controlled Foreign Companies (CFC), and it considers how CFC rules are structured and applied by EU Member States. Furthermore it analyses differences and similarities of national CFC laws, together with the consistency of the current legislation with the fundamental principles of the EC Treaty (in particular with the non-discrimination provision).

Position Paper