Publication detail

CFC Rules as stated in the standards of the OECD and EU – a comparative study

BĚLUŠOVÁ, K. BRYCHTA, K.

Original Title

CFC Rules as stated in the standards of the OECD and EU – a comparative study

English Title

CFC Rules as stated in the standards of the OECD and EU – a comparative study

Type

conference paper

Language

en

Original Abstract

This paper deals with the issue of Controlled Foreign Company rules as stated in the OECD BEPS project and in the ATAD Directive implementing the rules in European Union law. The aim of this paper is to describe and compare basic CFC rules in the form as stipulated by the OECD in its BEPS project and the form as enshrined in the ATAD Directive. For the comparison made six attributes were followed. The research is based on qualitative research (a case study). The method of data collection was the content analysis of the text; selected texts published by the OECD, and the text of the ATAD Directive, were the objects of the research carried out. The findings reached suggest that the ATAD Directive, which is legally binding for individual EU Member States, enshrines the CFC rules in a somewhat stricter manner than the BEPS recommendations.

English abstract

This paper deals with the issue of Controlled Foreign Company rules as stated in the OECD BEPS project and in the ATAD Directive implementing the rules in European Union law. The aim of this paper is to describe and compare basic CFC rules in the form as stipulated by the OECD in its BEPS project and the form as enshrined in the ATAD Directive. For the comparison made six attributes were followed. The research is based on qualitative research (a case study). The method of data collection was the content analysis of the text; selected texts published by the OECD, and the text of the ATAD Directive, were the objects of the research carried out. The findings reached suggest that the ATAD Directive, which is legally binding for individual EU Member States, enshrines the CFC rules in a somewhat stricter manner than the BEPS recommendations.

Keywords

BEPS, ATAD, comparison, CFC rules

Released

19.02.2018

Publisher

VŠB-Technická univerzita Ostrava

Location

Ostrava

ISBN

978-80-248-4138-0

Book

Financial Management of Firms and Financial Institution: 11th International Scientific Conference: Proceedings

Pages from

46

Pages to

53

Pages count

8

URL

Documents

BibTex


@inproceedings{BUT142889,
  author="Kristýna {Bělušová} and Karel {Brychta}",
  title="CFC Rules as stated in the standards of the OECD and EU – a comparative study",
  annote="This paper deals with the issue of Controlled Foreign Company rules as stated in the OECD
BEPS project and in the ATAD Directive implementing the rules in European Union law. The
aim of this paper is to describe and compare basic CFC rules in the form as stipulated by the
OECD in its BEPS project and the form as enshrined in the ATAD Directive. For the
comparison made six attributes were followed. The research is based on qualitative research (a
case study). The method of data collection was the content analysis of the text; selected texts
published by the OECD, and the text of the ATAD Directive, were the objects of the research
carried out. The findings reached suggest that the ATAD Directive, which is legally binding for
individual EU Member States, enshrines the CFC rules in a somewhat stricter manner than the
BEPS recommendations.",
  address="VŠB-Technická univerzita Ostrava",
  booktitle="Financial Management of Firms and Financial Institution: 11th International Scientific Conference: Proceedings",
  chapter="142889",
  howpublished="online",
  institution="VŠB-Technická univerzita Ostrava",
  year="2018",
  month="february",
  pages="46--53",
  publisher="VŠB-Technická univerzita Ostrava",
  type="conference paper"
}