Controlled Foreign Companies Rules in Light of the ECJ

Date: 20th Feb 2018

Time: 11:00-12:00

Organiser: Europa Research Group

Location: Chrystal Macmillan Building (Room 2.15)


Details:

The Edinburgh Europa Research Group is pleased to invite you to its upcoming event:

Controlled Foreign Companies Rules
In Light of European Court of Justice Case Law

Anna-Archontia Florou
PhD Candidate in Law
The University of Edinburgh

Tuesday 20 February 2018
11am to 12pm

Chrystal Macmillan Building
Room 2.15

In the wake of high-profile cases of corporate taxpayers attempting to minimise their tax liability, global efforts to combat international tax avoidance have increased. In the current globalised environment, there is a logical link between tax competition and tax avoidance. Tax competition, which induces companies to select more favourable jurisdictions, can increase the chances of tax avoidance, forcing states to enact anti-avoidance measures such as Controlled Foreign Companies legislation. This presentation analyses the landmark Cadbury Schweppes case and the reasoning of the Court of Justice of the EU that ‘tax mitigation’ is acceptable, provided that the fundamental freedoms are exercised legitimately. It aims to shed light on the role that the CJEU can or should play in the field of CFC legislation, and whether the court has the power to create a tax system aligned with the fundamental freedoms.

Richard Tepper Maturana | Discussant
PhD Candidate in Law
The University of Edinburgh

Cleo Davies | Chair
Europa Research Group Co-Convenor
PhD Candidate in Politics
The University of Edinburgh

This event is free and non-ticketed
All are welcome

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Contact address for queries: europaresearchgroup@ed.ac.uk