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Conference: "Controlled Foreign Company Legislation"
From Thursday 04 July 2019
To Sunday 07 July 2019
Contact Layomi Gunatilleke-Jester

The Institute for Austrian and International Tax Law Vienna in cooperation with the Doctoral Program in International Business Taxation is organizing the conference: "Controlled Foreign Company Legislation"

The conference focuses on Controlled Foreign Company (“CFC”) legislations. CFC rules as anti-abuse provisions have been increasingly gaining in importance. The format of the conference provides for a highly interactive environment in which reporters from all over the world will share their experience and research findings on how CFC rules are implemented in their jurisdictions, on the relationship between their CFC legislation and tax treaties/constitutional law/EU law, on the shortcomings of the current CFC rules and will provide recommendations on how to increase the effectiveness of their CFC legislation. The national reporters will address various aspects in relation to their CFC legislation. The discussion will start with an overview of the characteristics of the countries’ CFC legislation, including policy considerations and a legal analysis. Further on, reporters from EU-Member States will address the status of implementation of Art 7 and 8 Anti-Tax Avoidance Directive (ATAD) in their country. In addition, the reporters will give a critical analysis of their CFC legislation, providing insights to current flaws, potential improvements, additional compliance burdens arising from their application and the need to strike a balance between the mechanical nature of CFC rules and the effectiveness of more subjective anti-abuse provisions. Using the comparative approach in the analysis, we aim to provide the practical assessment of CFC rules as anti-abuse provisions, their effectiveness and their expected practical impact in the future.

Location Seehotel Rust, Am Seekanal 2/4 7071 Rust Österreich