Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by … multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries … argue that research on CFC regulations and GILTI can be informative in assessing the recent global minimum tax initiative. …