CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga.
(2000) In Skrifter utgivna vid juridiska fakulteten i Lund-Acta Societatis Juridicae Lundensis- Abstract
- This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. Indeed, a number of OECD member-states have recently established such legislation. Currently, a state´s right to tax companies resident in other countries is very limited. CFC legislation, however, specifically sets out to tax the shareholders of such non-resident companies. This thesis argues that such... (More)
- This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. Indeed, a number of OECD member-states have recently established such legislation. Currently, a state´s right to tax companies resident in other countries is very limited. CFC legislation, however, specifically sets out to tax the shareholders of such non-resident companies. This thesis argues that such legislation could be in conflict with both the OECD model treaty and European Community law. It is frequently argued that CFC taxation cannot be in conflict with the OECD model treaty as CFC legislation is a matter of national, not international tax law and consequently other states´ tax law and applicable tax treaties must be taken into consideration. The thesis concludes that the neutral taxation of CFC income and income recieved direct by the shareholder is conditional on an indirect tax credit being granted to the shareholder. Moreover, in assessing the shareholder´s ability to pay, the shareholder´s income should be defined as that income presumed to have been transferred by the shareholder to the CFC with the purpose to avoid tax. (Less)
- Abstract (Swedish)
- Popular Abstract in Swedish
Skatteparadis och lågskatteländer utövar en stark dragningskraft på inkomsterna i världen. En bidragande orsak till det förhållandet är att den skattskyldige kan undgå eller minska sin skatt på inkomster, som överföres till sådana länder. Ett sätt att minska skatten är att skattskyldig med hemvist i högskatteland äger bolag med hemvist i skatteparadis eller lågskatteland och till det bolaget överför sina inkomster. Stater, som får sin skattebas minskad genom den typen av transaktioner rekommenderas av OECD att införa så kallad CFC-lagstiftning. Den lagstiftningen utmärkes av att ägare till bolag med hemvist i skatteparadis eller lågskatteländer blir årligen beskattade för bolagets inkomster... (More) - Popular Abstract in Swedish
Skatteparadis och lågskatteländer utövar en stark dragningskraft på inkomsterna i världen. En bidragande orsak till det förhållandet är att den skattskyldige kan undgå eller minska sin skatt på inkomster, som överföres till sådana länder. Ett sätt att minska skatten är att skattskyldig med hemvist i högskatteland äger bolag med hemvist i skatteparadis eller lågskatteland och till det bolaget överför sina inkomster. Stater, som får sin skattebas minskad genom den typen av transaktioner rekommenderas av OECD att införa så kallad CFC-lagstiftning. Den lagstiftningen utmärkes av att ägare till bolag med hemvist i skatteparadis eller lågskatteländer blir årligen beskattade för bolagets inkomster oavsett om han erhållit dessa som utdelning. Problemen med CFC-lagstiftningen belyses i avhandlingen och då i relation till den internationella beskattningsrättens utsträckning, risken för oönskad dubbelbeskattning, neutral beskattning av CFC-inkomsterna samt beskattning efter skatteförmåga. I avhandlingen pekas på brister i dagens CFC-regler i förhållande till reglernas syften och ges förslag till regler som bättre överensstämmer med dessa syften. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/19819
- author
- Wenehed, Lars-Erik LU
- supervisor
- opponent
-
- Acting Professor Silfverberg, Christer, University of Stockholm
- organization
- publishing date
- 2000
- type
- Thesis
- publication status
- published
- subject
- keywords
- CFC, tax haven, current taxation, controlled companies, shareholder taxation., foreign companies, CFC-legislation, fiscal law, skatterätt, finansrätt
- in
- Skrifter utgivna vid juridiska fakulteten i Lund-Acta Societatis Juridicae Lundensis
- pages
- 465 pages
- publisher
- Juristförlaget i Lund
- defense location
- Carolinasalen, Kungshuset, Lundagård i Lund.
- defense date
- 2000-10-28 10:15:00
- external identifiers
-
- other:ISRN: LUJUDV/JUFI-00/1001
- ISSN
- 1402-4276
- ISBN
- 91-544-2471-2
- language
- Swedish
- LU publication?
- yes
- id
- 34c0244b-de6d-4225-93f2-049fab59268c (old id 19819)
- date added to LUP
- 2016-04-01 16:38:22
- date last changed
- 2019-05-24 08:01:17
@phdthesis{34c0244b-de6d-4225-93f2-049fab59268c,
abstract = {{This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. Indeed, a number of OECD member-states have recently established such legislation. Currently, a state´s right to tax companies resident in other countries is very limited. CFC legislation, however, specifically sets out to tax the shareholders of such non-resident companies. This thesis argues that such legislation could be in conflict with both the OECD model treaty and European Community law. It is frequently argued that CFC taxation cannot be in conflict with the OECD model treaty as CFC legislation is a matter of national, not international tax law and consequently other states´ tax law and applicable tax treaties must be taken into consideration. The thesis concludes that the neutral taxation of CFC income and income recieved direct by the shareholder is conditional on an indirect tax credit being granted to the shareholder. Moreover, in assessing the shareholder´s ability to pay, the shareholder´s income should be defined as that income presumed to have been transferred by the shareholder to the CFC with the purpose to avoid tax.}},
author = {{Wenehed, Lars-Erik}},
isbn = {{91-544-2471-2}},
issn = {{1402-4276}},
keywords = {{CFC; tax haven; current taxation; controlled companies; shareholder taxation.; foreign companies; CFC-legislation; fiscal law; skatterätt; finansrätt}},
language = {{swe}},
publisher = {{Juristförlaget i Lund}},
school = {{Lund University}},
series = {{Skrifter utgivna vid juridiska fakulteten i Lund-Acta Societatis Juridicae Lundensis}},
title = {{CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga.}},
year = {{2000}},
}