Brussels 17/05/2016 (Agence Europe) - It is looking extremely likely that the EU finance ministers will themselves have to deal with the question of the application, within the EU, of certain provisions to fight tax optimisation by multinational companies, more specifically the rules on controlled foreign companies ('CFC').
These rules reallocate the revenue of a low-taxed controlled subsidiary to its parent company. In this scenario, the parent company therefore has to pay tax on this...