Brussels, 08/04/2016 (Agence Europe) - Discussions at technical level at the Council of the EU on Wednesday 6 April on the rules on controlled foreign companies (CFC) in the framework of the fight against tax avoidance revealed the degree to which opinions differ.
Readers may recall that these rules reallocate the income of a low-taxed controlled company to its parent company. In this scenario, therefore, the parent company has to pay income tax in the state in which it has its registered...