The Resource Group taxation under domestic law : common law versus civil law countries

Group taxation under domestic law : common law versus civil law countries

Label
Group taxation under domestic law : common law versus civil law countries
Title
Group taxation under domestic law : common law versus civil law countries
Creator
Subject
Language
eng
Summary
This chapter summarizes the basic features of group taxation in a limited number of civil law countries and examines where there are common features due to the fact that the tax systems of these countries operate in a civil law environment. The key question is whether there are any links between the company or civil law rules on the one hand and the tax rules with respect to groups on the other
Citation source
Bound in: International and EC tax aspects of groups of companies. - Amsterdam : IBFD, 2008 ; p. 45-91
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • group of companies
  • domestic tax law
  • common law
  • civil law
  • associated companies
  • arm's length principle
  • thin capitalization
Label
Group taxation under domestic law : common law versus civil law countries
Instantiates
Publication
Label
Group taxation under domestic law : common law versus civil law countries
Publication

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