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Spain: Participation Exemption on Dividends and Capital Gains is a “full Exemption” for the Purposes of the CFC Regime

The Spanish participation exemption on dividends and capital gains is a “full exemption” for the purposes of the Controlled Foreign Company regime | Tax Blog – Garrigues 0

April 10, 2025 webmaster CFC Rules, Corporate Taxation, Spain, Tax

US: Important CFC Tax Planning considerations for US Owners

www.goldinglawyers.com/overview-of-cfc-shareholder-gilti-subpart-f-tax-planning/ 0

November 25, 2024 webmaster CFC Rules, Corporate Taxation, Tax, Tax Planning, US

EU: CJEU annuls EC’s Ruling on UK CFC Charge

curia.europa.eu/jcms/upload/docs/application/pdf/2024-09/cp240144en.pdfcuria.europa.eu/juris/document/document.jsf;jsessionid=A2803ABBBA4C32DDA65B77A3B1DF10D0?text=&docid=290207&pageIndex 0

November 20, 2024 webmaster CFC Rules, European Union, Litigation, UK

Austria: CFC Rules amended to avoid double Taxation due to Pillar 2

wts.com/global/publishing-article/20240808-austria-amends-cfc-rules-to%2520avoid-double-taxation-due-to-pillar-II~publishing-article See also:wts.com/global/publishing-article/20241120-austria-favorable-election-for-pillar-two-to-be-filed-to-tax-authorities-by-3st-of-december-2024~publishing-article 0

September 23, 2024 webmaster Austria, CFC Rules, Corporate Taxation, Tax

Taiwan: New CFC Taxation Ruling impacting offshore Trustees – a Backdoor to CRS?

insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaq4ZyKaDfQW7V7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navinsightplus.bakermckenzie.com/bm/tax/taipei-ministry-of-finance-issued-letter-ruling-on-the-application-of-cfc-taxation-to-trustswww.leeandli.com/EN/NewslettersDetail/7312.htminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarQapCp523PRl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav 0

August 23, 2024 webmaster CFC Rules, Information Exchange, Regulatory, Taiwan, Tax, Transparency

Belgium: European Commission refers Belgium to the CJEU for failing to correctly transpose the Anti-Tax Avoidance Directive

ec.europa.eu/commission/presscorner/detail/en/IP_23_2131 0

May 5, 2023 webmaster Belgium, CFC Rules, European Union, Litigation

Poland: General Information on CFC Tax

cgolegal.com/general-information-on-cfc-tax-in-poland/ 0

April 19, 2023 webmaster CFC Rules, Poland, Tax, Tax Planning

1 of 612 3…6 Next »

Spain: Participation Exemption on Dividends and Capital Gains is a “full Exemption” for the Purposes of the CFC Regime

US: Important CFC Tax Planning considerations for US Owners

EU: CJEU annuls EC’s Ruling on UK CFC Charge

Austria: CFC Rules amended to avoid double Taxation due to Pillar 2

Taiwan: New CFC Taxation Ruling impacting offshore Trustees – a Backdoor to CRS?

Ukraine: Tax Office holds that EUR 2 Million CFC Exemption Threshold applies to Revenues, not Profits

Kenya: Tax Appeals Tribunal elaborates on Rules for determining Management and Control of foreign Companies

Italy: The international Tax Decree amends the CFC Regime and introduces an optional 15% Substitute Tax

Belgium: European Commission refers Belgium to the CJEU for failing to correctly transpose the Anti-Tax Avoidance Directive

Poland: General Information on CFC Tax

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