German Reference to the ECJ for a Preliminary Ruling: Unilateral Switch-over Clause and CFC Rules - Intertax View German Reference to the ECJ for a Preliminary Ruling: Unilateral Switch-over Clause and CFC Rules by - Intertax German Reference to the ECJ for a Preliminary Ruling: Unilateral Switch-over Clause and CFC Rules 34 1 Intertax