Coverart for item
The Resource Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017

Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017

Label
Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
Title
Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
Contributor
Subject
Language
eng
Summary
The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives. Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union. Against this background, this book examines the notion of residence from a comparative, EU and international law perspective. It is divided into two parts. Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies. Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States). Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book). With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation
Geographic coverage
  • European Union
  • Europe
  • International
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Traversa, E. (Edoardo)
Series statement
EATLP international tax series
Series volume
vol. 16
http://library.link/vocab/subjectName
  • corporate income tax
  • residence
  • tax treaty
  • treaty abuse
  • MNE
  • BEPS
Label
Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
Instantiates
Publication
Contents
  • Chapter 1: Corporate tax residence at the crossroads between international competition and convergence : outlining the debate
  • Traversa, E. (Edoardo)
  • ; p. 3-25
  • Chapter 2: History and emergence of the corporate residence concept in Europe : a comparative approach
  • Ismer, R.
  • ; p. 27-75
  • Chapter 3a: Taxpayers' mobility in the context of tax treaty law : the need for a renewed balance between favouring the movement of persons and tackling treaty abuse
  • De Pietro, C.
  • ; p. 77-90
  • Chapter 3b: Corporate tax residence and mobility in the European Union
  • Kolozs, B.
  • ; p. 91-103
  • Chapter 4: Residence, multinational enterprises and BEPS : is determining the residence of companies belonging to multinational groups mission impossible?
  • Adema, R.P.C.
  • Burgers, I.J.J.
  • Wilde, M.F. de
  • ; p. 105-134
  • Chapter 5: The future of corporate residency
  • Dagan, T.
  • ; p. 135-156
  • Chapter 6: Austria
  • Heinrich, J.
  • Ladler, M.P.
  • ; p. 159-185
  • Chapter 7: Belgium
  • Bammens, N.
  • Henneaux, F.
  • ; p. 187-212
  • Chapter 8: Corporate tax residence in the Czech Republic
  • Radvan, M.
  • Schweigl, J.
  • ; p. 213-234
  • Chapter 9: Denmark
  • Koerver Schmidt, P.
  • Nørgaard Laursen, A.
  • Lilja, T.M.
  • ; p. 235-263
  • Chapter 10: Finland
  • Urpilainen, M.
  • ; p. 265-278
  • Chapter 11: France
  • Maitrot de la Motte, A.
  • ; p. 279-300
  • Chapter 12: Germany
  • Anzinger, H.M.
  • ; p. 301-332
  • Chapter 13: Ireland
  • Lucey, A.
  • Doyle, G.
  • ; p. 333-353
  • Chapter 14: Italy
  • Melis, G.
  • ; p. 355-382
  • Chapter 15: Luxembourg
  • Pantazatou, K.
  • ; p. 383-403
  • Chapter 16: The Netherlands
  • Broek, H. van den
  • ; p. 405-434
  • Chapter 17: Norway
  • Furuseth, E.
  • ; p. 435-456
  • Chapter 18; Poland
  • Kukulski, Z.
  • Sęk, M.
  • ; p. 457-485
  • Chapter 19: Portugal
  • Lousa, M. dos Prazeres Rito
  • ; p. 487-504
  • Chapter 20: Russia
  • Kilinkarova, E.V.
  • Pustovalov, A.
  • Savitsky, A.
  • Zakharov, E.
  • ; p. 505-523
  • Chapter 21: Serbia
  • Kostíć, S.V.
  • ; p. 525-542
  • Chapter 22: Spain
  • Báez Moreno, A.
  • Zornoza Pérez, J.J.
  • ; p. 543-572
  • Chapter 23: Sweden
  • Blad, K.
  • Kristoffersson, E.
  • Olsson, S.
  • ; p. 573-590
  • Chapter 24: Switzerland
  • Gani, R.
  • ; p. 591-617
  • Chapter 25: Turkey
  • Akın, M.Y.
  • Kahraman, A.
  • Göktuna, E.
  • ; p. 619-641
  • Chapter 26: Ukraine
  • Getmantsev, D.
  • ; p. 643-666
  • Chapter 27: The United Kingdom
  • Cerione, L.
  • Eden, S. (Sandra)
  • ; p. 667-695
  • Chapter 28: United States
  • Marian, O.
  • ; p. 697-723
Extent
xxxii, 731 p.
Isbn
9789087224400
Isbn Type
(eBook)
Issn
1574-9789
Label
Corporate tax residence and mobility : EATLP Annual Congress Lodz 1-3 June 2017
Publication
Contents
  • Chapter 1: Corporate tax residence at the crossroads between international competition and convergence : outlining the debate
  • Traversa, E. (Edoardo)
  • ; p. 3-25
  • Chapter 2: History and emergence of the corporate residence concept in Europe : a comparative approach
  • Ismer, R.
  • ; p. 27-75
  • Chapter 3a: Taxpayers' mobility in the context of tax treaty law : the need for a renewed balance between favouring the movement of persons and tackling treaty abuse
  • De Pietro, C.
  • ; p. 77-90
  • Chapter 3b: Corporate tax residence and mobility in the European Union
  • Kolozs, B.
  • ; p. 91-103
  • Chapter 4: Residence, multinational enterprises and BEPS : is determining the residence of companies belonging to multinational groups mission impossible?
  • Adema, R.P.C.
  • Burgers, I.J.J.
  • Wilde, M.F. de
  • ; p. 105-134
  • Chapter 5: The future of corporate residency
  • Dagan, T.
  • ; p. 135-156
  • Chapter 6: Austria
  • Heinrich, J.
  • Ladler, M.P.
  • ; p. 159-185
  • Chapter 7: Belgium
  • Bammens, N.
  • Henneaux, F.
  • ; p. 187-212
  • Chapter 8: Corporate tax residence in the Czech Republic
  • Radvan, M.
  • Schweigl, J.
  • ; p. 213-234
  • Chapter 9: Denmark
  • Koerver Schmidt, P.
  • Nørgaard Laursen, A.
  • Lilja, T.M.
  • ; p. 235-263
  • Chapter 10: Finland
  • Urpilainen, M.
  • ; p. 265-278
  • Chapter 11: France
  • Maitrot de la Motte, A.
  • ; p. 279-300
  • Chapter 12: Germany
  • Anzinger, H.M.
  • ; p. 301-332
  • Chapter 13: Ireland
  • Lucey, A.
  • Doyle, G.
  • ; p. 333-353
  • Chapter 14: Italy
  • Melis, G.
  • ; p. 355-382
  • Chapter 15: Luxembourg
  • Pantazatou, K.
  • ; p. 383-403
  • Chapter 16: The Netherlands
  • Broek, H. van den
  • ; p. 405-434
  • Chapter 17: Norway
  • Furuseth, E.
  • ; p. 435-456
  • Chapter 18; Poland
  • Kukulski, Z.
  • Sęk, M.
  • ; p. 457-485
  • Chapter 19: Portugal
  • Lousa, M. dos Prazeres Rito
  • ; p. 487-504
  • Chapter 20: Russia
  • Kilinkarova, E.V.
  • Pustovalov, A.
  • Savitsky, A.
  • Zakharov, E.
  • ; p. 505-523
  • Chapter 21: Serbia
  • Kostíć, S.V.
  • ; p. 525-542
  • Chapter 22: Spain
  • Báez Moreno, A.
  • Zornoza Pérez, J.J.
  • ; p. 543-572
  • Chapter 23: Sweden
  • Blad, K.
  • Kristoffersson, E.
  • Olsson, S.
  • ; p. 573-590
  • Chapter 24: Switzerland
  • Gani, R.
  • ; p. 591-617
  • Chapter 25: Turkey
  • Akın, M.Y.
  • Kahraman, A.
  • Göktuna, E.
  • ; p. 619-641
  • Chapter 26: Ukraine
  • Getmantsev, D.
  • ; p. 643-666
  • Chapter 27: The United Kingdom
  • Cerione, L.
  • Eden, S. (Sandra)
  • ; p. 667-695
  • Chapter 28: United States
  • Marian, O.
  • ; p. 697-723
Extent
xxxii, 731 p.
Isbn
9789087224400
Isbn Type
(eBook)
Issn
1574-9789

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...