Sample records for CFK (cfc)

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Conference proceedings - International CFC and Halon Alternatives Conference, December 3 - 5, 1991, Baltimore Convention Center, Baltimore, Maryland

International CFC and Halon Alternatives Conference < 1991, Baltimore, Md.>; Alliance for Responsible CFC Policy; United States / Environmental Protection Agency

German National Library of Science and Technology (GetInfo) (German)


The taxation of passive foreign investment: lessons from German experience

Ruf, Martin; Weichenrieder, Alfons

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules are q...

DRIVER (German)