US: Important CFC Tax Planning considerations for US Owners
www.goldinglawyers.com/overview-of-cfc-shareholder-gilti-subpart-f-tax-planning/ 0
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Home » Archive by categoryCFC Rules
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
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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
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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
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Ukraine: Tax Office holds that EUR 2 Million CFC Exemption Threshold applies to Revenues, not Profits
bakerxchange.com/rv/ff00c6c0491c966b094e9c788b49acb2f625e59a Update:www.integrites.com/publications/penalties_for_non_submission_of_cfc_reports_postponed/ 0
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Kenya: Tax Appeals Tribunal elaborates on Rules for determining Management and Control of foreign Companies
bowmanslaw.com/insights/tax/kenya-tax-appeals-tribunal-elaborates-on-rules-for-determining-management-and-control-of-foreign-companies/ 0
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Italy: The international Tax Decree amends the CFC Regime and introduces an optional 15% Substitute Tax
tinyurl.com/2n8zkmma 0
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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
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Poland: General Information on CFC Tax
cgolegal.com/general-information-on-cfc-tax-in-poland/ 0
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Taiwan: MOF releases the reference List of Low-Tax burden Countries or Jurisdictions as defined in CFC Rules
www.leeandli.com/EN/Newsletters/6983.htm 0
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