German Reference to the ECJ for a Preliminary Ruling: Unilateral Switch-over Clause and CFC Rules.
- Resource Type
- Article
- Authors
- Kärner, Andreas
- Source
- Intertax, International Tax Review; Jan2006, Vol. 34 Issue 1, p32-36, 5p
- Subject
- CORPORATION law
CONTROLLED foreign corporations
INTERNATIONAL courts
SUBSIDIARY corporations
DOUBLE tax agreements
TAXATION
- Language
- ISSN
- 01652826
The article focuses on the relationship between the German controlled foreign corporation (CFC) rules and the unilateral switch-over clause with reference to the European Court of Justice. This CFC rules would apply if a taxpayer's foreign permanent establishment is a subsidiary. The switch-over clause does not respect the tax treaty protection.