Kelly Stricklin-Coutinho
Kelly specialises in International Tax Planning, Direct Tax, Tax litigation and enquiries, EU Law, Remedies in Tax Disputes and Commercial Litigation.
Practice Area
Panel
- Contributing Author
2 Contributions by Kelly Stricklin-Coutinho
PRACTICE NOTES
EU compatibility of the UK CFC regime: Cadbury Schweppes, Vodafone 2, CFC and Dividend GLO, and the 2006–2013 reforms
ARCHIVED: This Practice Note has been archived and is not maintained.
This Practice Note sets out:
the overarching concept of controlled foreign company (CFC) rules
the UK’s CFC regime before its reform (ie from 2013)
the application of EU rules to the UK’s CFC regime via the cases of Cadbury Schweppes, Vodafone 2 and the CFC and dividend GLO
how EU principles could apply to the UK’s new CFC rules
What are controlled foreign company rules?
CFC rules are anti-avoidance measures adopted by countries concerned that domestic companies might artificially move profits to companies situated in low-tax jurisdictions...
Tax
PRACTICE NOTES
EU fundamental freedoms and UK thin capitalisation and transfer pricing: from Lankhorst-Hohorst to the Thin Cap GLO and the post-2004 regime's compatibility with EU law
ARCHIVED: This Practice Note is archived and is not being actively maintained any longer.
Thin capitalisation and transfer pricing closely overlap yet are nonetheless distinct concepts in practice. Some regard thin capitalisation rules as a specific manifestation of wider transfer pricing rules in effect. EU law is relevant to thin capitalisation and transfer pricing as such because, while direct taxation falls wholly outside the EU’s competence, national measures must still observe the general principles of EU law and the treaty then in legal force (currently the Treaty of the Functioning of the European Union) (the Treaty). The principal Treaty provisions pertinent to thin capitalisation and transfer pricing are those addressing non-discrimination in relation to the fundamental freedoms.
Potentially applicable freedoms are:
freedom of establishment
free movement of capital, and
free movements of goods and services
What are transfer pricing and thin capitalisation?...
Tax
If you expected to see yourself on this page, click here.
