FEATURES OF SUPRANATIONAL REGULATION OF THE TAXATION OF PROFIT OF CONTROLLED FOREIGN COMPANIES IN EUROPEAN UNION
( Pp. 263-266)

In the European Union, the trend of abandoning tax sovereignty is deepening. For the last 15 years, the European Commission has consistently pursued a course of tax integration, leading it to the introduction of a single consolidated corporate tax base in the EU, i.e. a common system of corporate taxation, as was done previously for the indirect tax system. The European Commission considers the formation of General rules of corporate taxation and the fight against abuses in the tax sphere to be a priority of its efforts. At the same time, in spite of the successful policy of unification, the inconsistency of the CFC rules in different countries persists, which stimulates discussion of certain provisions of the tax treaties on the legality of the application of the CFC regime in the common legal space of the EU. The main question remains how the internal rules of taxation applicable to any external element within the EU are allowed from the perspective of guaranteed and unshakable (from the standpoint of the basic agreements and the principles of European unity) fundamental economic freedoms and, above all, the freedom of the Foundation. The current CFC rules apply today exclusively to the CFC, but not to what is happening in the national jurisdiction. Thus, the profits of local subsidiaries are not imputed to the parent company under the same tax jurisdiction. This imbalance stimulates disputes about discrimination in the field of taxation, which, respectively, entails claims of violation of European freedoms, as they say, «what fought for?» what is shown in the article on the example of judicial practice.

Permikin K.I., (2018), FEATURES OF SUPRANATIONAL REGULATION OF THE TAXATION OF PROFIT OF CONTROLLED FOREIGN COMPANIES IN EUROPEAN UNION. Economic Problems and Legal Practice, 3 => 263-266.

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controlled foreign companies, The European Union, taxation of profits.