CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision
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Other versions of this item:
- 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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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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