Paul M. Smith
Abstract
In this article, the author examines the history of UK CFC provisions and provides a comprehensive overview of the current reform process that commenced in June 2007 and culminated in the publication of draft CFC legislation on 6 December 2011.
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In this article, the author examines the history of UK CFC provisions and provides a comprehensive overview of the current reform process that commenced in June 2007 and culminated in the publication of draft CFC legislation on 6 December 2011.
Key concepts: Legislation, Political science, Public administration, Economy, Economics, Law