The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
Year of publication: |
2020
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Authors: | Schenkelberg, Sabine |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 1, p. 1-31
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Subject: | CFC rules | Cadbury Schweppes judgment | Tax avoidance | Profit shifting | Gewinnverlagerung | Income shifting | Steuervermeidung | EU-Staaten | EU countries | Großbritannien | United Kingdom | Multinationales Unternehmen | Transnational corporation |
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