What does "Cadbury Schweppes" mean for German CFC rules?

Australasian Business Intelligence,  May, 2006  

Tags: Cadbury Schweppes Plc.

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Byline: Christian Ehlermann and Andreas Kowallik

May 31, 2006 (Tax Notes International - ABIX via COMTEX) -- The "Cadbury Schweppes" case is currently before the European Court of Justice (ECJ). Philippe Leger, one of the ECJ's Advocate Generals, issued his views on the case on 2 May 2006. It is seen as a test of how compatible the UK's controlled foreign corporation (CFC) laws are with the laws of the European Union (EU). The UK is not the only EU country with CFC laws, with others including France, Spain and Germany. If the ECJ as a whole follows Leger's views, ...

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