The Resource Hemlandsbeskattning för europeiska koncerner

Hemlandsbeskattning för europeiska koncerner

Label
Hemlandsbeskattning för europeiska koncerner
Title
Hemlandsbeskattning för europeiska koncerner
Creator
Subject
Language
eng
Summary
Home state taxation of European groups of companies. Professors Sven-Olof Lodin and Malcolm Gammie have presented a proposal on taxation of European group of companies, "Home state taxation". The contents of the proposal are that a European group of companies will be subject to tax only in the state of residence of the parent company. This will be applied only in countries which have entered the system. Description and analysis of the proposal and its effect on national tax bases and national right to tax. The analysis is based on the perspective of EC law and in relation to third countries. Consideration is taken of double tax treaties based on the OECD Model Convention
Citation source
In: Skattenytt. - Uppsala. - Vol. 51 (2001),
http://library.link/vocab/creatorName
Westberg, B
Geographic coverage
European Union
Language note
Swedish
http://library.link/vocab/subjectName
  • residence
  • parent company
  • group of companies
  • European Company
Label
Hemlandsbeskattning för europeiska koncerner
Instantiates
Publication
Label
Hemlandsbeskattning för europeiska koncerner
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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