CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision
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- Martin Ruf & Alfons J. Weichenrieder, 2013. "CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision," CESifo Working Paper Series 4461, CESifo Group Munich.
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- Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018. "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series 6960, CESifo Group Munich.
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KeywordsEuropean Court of Justice; corporation tax; foreign direct investment; CFC regulation; passive investment;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2014-01-10 (Accounting & Auditing)
- NEP-ALL-2014-01-10 (All new papers)
- NEP-EUR-2014-01-10 (Microeconomic European Issues)
- NEP-LAW-2014-01-10 (Law & Economics)
- NEP-PUB-2014-01-10 (Public Finance)
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