Suchergebnisse für: `cfc-provisions` (7 gefunden)

1. 09. Januar 2011

   Active business can be contracted out

   The Supreme Tax Court has held that a Dublin docks reinsurance company that subcontracted its operation under a management agreement was an active business within the meaning of the Foreign Tax Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Active business, contracted out, CFC pro ...
2. 16. Juni 2022

   EU General Court: UK CFC rules in force until 2018 are State ...

   In a recent judgment the General Court of the EU dismissed the applications of two joint cases seeking annulment of the European Commission’s State aid decision on the UK Controlled Foreign Company (CFC) rules in force until 31 December 2018.

   Kategorien: From Europe

   Schlagwörter: CFC provisions, state aid
3. 18. März 2011

   Common Consolidated Corporate Tax Base (CCCTB)

   The European Commission has published a proposed CCCBT directive to allow groups active in more than one member state to opt for taxation on a single, consolidated tax base to be allocated over member states on a set formula. Assessment and collection would be by each member state under its own rules and at its own rates.

   Kategorien: From Europe

   Schlagwörter: CCCTB, EU tax consolidation
4. 18. Juni 2021

   UPDATE: Bundestag approves Tax Haven Defence Act

   On 10 June 2021, the Bundestag approved the "Act to avert tax avoidance and unfair tax competition and to amend other laws". In doing so, the Bundestag followed the recommendation of the Finance Committee.

   Kategorien: Tax & Legal News, Legislation

   Schlagwörter: tax haven, CFC provisions, tax avoidance
5. 06. November 2019

   CFC rules considered to be in line with EU law

   Following a ruling by the European Court of Justice (ECJ) earlier this year, the Supreme Tax Court held in its decision of 31 October 2019 that the incorporation into the tax base of controlled company income from invested capital from an intermediary company domiciled in Switzerland in the financial year 2006 may restrict the free movement of capital, but it is justified through compelling reasons of public interest and does not therefore contravene EU law.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: CFC provisions, free movement of capital ...
6. 06. Juni 2018

   German CFC rules may be compatible with EU law

   The European Court of Justice held that the German CFC regulations – as such – do not generally pose a restriction on the freedom of establishment.

   Kategorien: European Court of Justice

   Schlagwörter: CFC provisions, freedom of establishment ...
7. 14. August 2025

   Federal Ministry of Finance publishes draft bill for a Minim ...

   On August 6, 2025, the Federal Ministry of Finance (MoF) sent the draft bill for a law to adjust the Minimum Tax Act (“MTA”) and implement further measures (“MTAA – Draft”) to the associations for comment by August 11, 2025. The draft bill includes measures for the implementation of the OECD Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules from January 2025 as well as “accompanying measures" that are intended to contribute to the simplification of international tax law ("decluttering") outside the scope of the MTA.

   Kategorien: Official Pronouncements, Tax & Legal New ...

   Schlagwörter: CFC provisions, minimum taxation, Foreig ...