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The Resource Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013

Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013

Label
Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
Title
Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
Contributor
Subject
Language
eng
Summary
How are corporate taxpayers defined? This book provides a comparative survey of legislations in Europe and the United States. Tax harmonization or coordination of corporate taxation in the European Union is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate on whether EU Member States, and more broadly states belonging to the same economic area, should harmonize or coordinate their policies on tax matters. However, little attention has been paid so far to a more basic question which is at the core of tax theory: who are corporate taxpayers? Are they defined in the same way throughout Europe? Comparative law shows that the conditions that must be met in order to be subject to corporate income tax are very different from one country to another. The way tax systems define foreign entities that fall under their corporate income tax may also vary significantly, which may in practice give rise to interesting tax planning opportunities. Against this background, the 2013 EATLP Congress devoted to corporate income tax subjects was designed to enhance the main similarities and differences that exist between many countries (European countries and the United States). It is the first time that such joint research has been conducted on an international scale on this fundamental topic and it has given rise to an ambitious publication. This book therefore provides a basis for tax policy decisions at a national and European level. It also constitutes a starting point for academic reflection on a core issue affecting the structure of corporate income taxation
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Gutmann, D
Series statement
EATLP international tax series
Series volume
vol. 12
http://library.link/vocab/subjectName
  • corporate income tax
  • subject to tax
  • tax liability
  • entity classification
  • non-resident company
  • investment fund
  • fiscal neutrality
  • harmonization of tax
Label
Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
Instantiates
Publication
Contents
  • General report
  • Gutmann, D.
  • ; p. 1-16
  • Legal personality, limited liability and CIT liability
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • Vega Borrego, F.A.
  • ; p. 17-34
  • Does company size matter in defining the scope of a CIT?
  • Streek, J. van de
  • ; p. 35-58
  • Classification of foreign entities for corporate income tax purposes
  • Peeters), B. (Bart)
  • ; p. 59-70
  • Non-resident entities and CIT
  • Olsson, S.
  • ; p. 71-74
  • Atypical entities and the personal scope of the corporate income tax
  • Kouraleva-Cazals, P.
  • ; p. 75-86
  • Investment structures
  • Vermeulen, H.
  • ; p. 87-110
  • Tax neutrality between CIT and non-CIT subjects : where do we stand?
  • Marino, G.
  • ; p. 111-116
  • Searching for neutrality of corporate income tax in the EU Member States
  • Selicato, P.
  • ; p. 117-132
  • Tax neutrality between CIT and non-CIT subjects : how to improve our systems?
  • Heinrich, J.
  • ; p. 133-146
  • Tax neutrality between CIT and non-CIT subjects : how to improve our systems?
  • Ordower, H.
  • ; p. 147-156
  • Corporate income tax subjects and EU harmonization
  • Martini, R.
  • Reimer, E.
  • ; p. 157-174
  • Questionnaire on corporate income tax subjects
  • ; p. 177-182
  • Austria
  • Heinrich, J.
  • Slawitsch, C.
  • ; p. 183-202
  • Belgium
  • Bourgeois, M.
  • Peeters, B. (Bart)
  • Pace, X.
  • ; p. 203-224
  • Denmark
  • Friis Hansen, S.
  • Graff Nielsen, J.
  • ; p. 225-242
  • Finland
  • Immonen, R.
  • Ossa, J.
  • ; p. 243-254
  • France
  • Kouraleva-Cazals, P.
  • ; p. 255-278
  • Germany
  • Martini, R. (Ruben)
  • ; p. 279-302
  • Greece
  • Fortsakis, T.
  • Tsourouflis, A.
  • ; p. 303-312
  • Hungary
  • Erdős, É.
  • Mihályi, P.
  • Lakatos, M.
  • ; p. 313-328
  • Italy
  • Di Nunzio, L.
  • Grandinetti, M.
  • Muratore, M.
  • Selicato, P.
  • ; p. 329-350
  • Luxembourg
  • Steichen, A.
  • ; p. 351-364
  • Netherlands
  • Arts, H.
  • ; p. 365-384
  • Norway
  • Folkvord, B.
  • ; p. 385-398
  • Poland
  • Litwińczuk, H.
  • Tetłak, K.
  • ; p. 399-410
  • Portugal
  • de Sousa da Câmara, F.
  • de Oliveira Garcia, N.
  • Almeida Fernandes, J.
  • ; p. 411-430
  • Russia
  • Vinnitskiy, D.V.
  • ; p. 431-442
  • Spain
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • Alberto Vega Borrego, F. (Félix)
  • ; p. 443-466
  • Sweden
  • Olsson, S.
  • ; p. 467-486
  • Switzerland
  • Glauser, P-M.
  • ; p. 487-508
  • Turkey
  • Başaran Yavaşlar, F.
  • ; p. 509-534
  • Corporate income tax subjects in the United Kingdom
  • Snape, J.
  • ; p. 535-562
  • United States
  • Ordower, H.
  • ; p. 563-584
Extent
xxx, 584 p.
Isbn
9789087223472
Label
Corporate income tax subjects : EATLP Annual Congress Lisbon 30 May - 1 June 2013
Publication
Contents
  • General report
  • Gutmann, D.
  • ; p. 1-16
  • Legal personality, limited liability and CIT liability
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • Vega Borrego, F.A.
  • ; p. 17-34
  • Does company size matter in defining the scope of a CIT?
  • Streek, J. van de
  • ; p. 35-58
  • Classification of foreign entities for corporate income tax purposes
  • Peeters), B. (Bart)
  • ; p. 59-70
  • Non-resident entities and CIT
  • Olsson, S.
  • ; p. 71-74
  • Atypical entities and the personal scope of the corporate income tax
  • Kouraleva-Cazals, P.
  • ; p. 75-86
  • Investment structures
  • Vermeulen, H.
  • ; p. 87-110
  • Tax neutrality between CIT and non-CIT subjects : where do we stand?
  • Marino, G.
  • ; p. 111-116
  • Searching for neutrality of corporate income tax in the EU Member States
  • Selicato, P.
  • ; p. 117-132
  • Tax neutrality between CIT and non-CIT subjects : how to improve our systems?
  • Heinrich, J.
  • ; p. 133-146
  • Tax neutrality between CIT and non-CIT subjects : how to improve our systems?
  • Ordower, H.
  • ; p. 147-156
  • Corporate income tax subjects and EU harmonization
  • Martini, R.
  • Reimer, E.
  • ; p. 157-174
  • Questionnaire on corporate income tax subjects
  • ; p. 177-182
  • Austria
  • Heinrich, J.
  • Slawitsch, C.
  • ; p. 183-202
  • Belgium
  • Bourgeois, M.
  • Peeters, B. (Bart)
  • Pace, X.
  • ; p. 203-224
  • Denmark
  • Friis Hansen, S.
  • Graff Nielsen, J.
  • ; p. 225-242
  • Finland
  • Immonen, R.
  • Ossa, J.
  • ; p. 243-254
  • France
  • Kouraleva-Cazals, P.
  • ; p. 255-278
  • Germany
  • Martini, R. (Ruben)
  • ; p. 279-302
  • Greece
  • Fortsakis, T.
  • Tsourouflis, A.
  • ; p. 303-312
  • Hungary
  • Erdős, É.
  • Mihályi, P.
  • Lakatos, M.
  • ; p. 313-328
  • Italy
  • Di Nunzio, L.
  • Grandinetti, M.
  • Muratore, M.
  • Selicato, P.
  • ; p. 329-350
  • Luxembourg
  • Steichen, A.
  • ; p. 351-364
  • Netherlands
  • Arts, H.
  • ; p. 365-384
  • Norway
  • Folkvord, B.
  • ; p. 385-398
  • Poland
  • Litwińczuk, H.
  • Tetłak, K.
  • ; p. 399-410
  • Portugal
  • de Sousa da Câmara, F.
  • de Oliveira Garcia, N.
  • Almeida Fernandes, J.
  • ; p. 411-430
  • Russia
  • Vinnitskiy, D.V.
  • ; p. 431-442
  • Spain
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • Alberto Vega Borrego, F. (Félix)
  • ; p. 443-466
  • Sweden
  • Olsson, S.
  • ; p. 467-486
  • Switzerland
  • Glauser, P-M.
  • ; p. 487-508
  • Turkey
  • Başaran Yavaşlar, F.
  • ; p. 509-534
  • Corporate income tax subjects in the United Kingdom
  • Snape, J.
  • ; p. 535-562
  • United States
  • Ordower, H.
  • ; p. 563-584
Extent
xxx, 584 p.
Isbn
9789087223472

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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