CFC-lagstiftning. En studie av CFC-beskattning i belysning av den internationella beskattningsrättens utsträckning, den internationella skatterätten, neutral beskattning samt beskattning efter skatteförmåga

Sammanfattning: This thesis on international tax law deals with the topic Controlled Foreign Corporation (CFC) legislation, in relation to the international right to tax, international tax law, neutral taxation and taxation according to the taxpayer´s ability to pay. The Organisation for European Cooperation and Development (OECD)has recommended to all member-states that they incorporate CFC legislation into their drive against unfair tax competition. Indeed, a number of OECD member-states have recently established such legislation. Currently, a state´s right to tax companies resident in other countries is very limited. CFC legislation, however, specifically sets out to tax the shareholders of such non-resident companies. This thesis argues that such legislation could be in conflict with both the OECD model treaty and European Community law. It is frequently argued that CFC taxation cannot be in conflict with the OECD model treaty as CFC legislation is a matter of national, not international tax law and consequently other states´ tax law and applicable tax treaties must be taken into consideration. The thesis concludes that the neutral taxation of CFC income and income recieved direct by the shareholder is conditional on an indirect tax credit being granted to the shareholder. Moreover, in assessing the shareholder´s ability to pay, the shareholder´s income should be defined as that income presumed to have been transferred by the shareholder to the CFC with the purpose to avoid tax.