It is evident from present thesis that the CFC rules define CFC income as mobile income. This means all types of income which can be tranferred across borders. Furthermore, it is also evident from present thesis that as a main rule several conditions has to be fulfilled before a parent company or a physical individual, respectively, are to include a company´s income in the income statement.
|Educations||MSc in Auditing, (Graduate Programme) Final Thesis|
|Number of pages||207|