Coverart for item
The Resource Holding : international taxation in the European Union

Holding : international taxation in the European Union

Label
Holding : international taxation in the European Union
Title
Holding : international taxation in the European Union
Creator
Subject
Language
eng
Summary
This book explores the influence of selected European and national tax instruments on tax planning strategies of an international holding company. It also evaluates the process of harmonizing European Union law and describes tax barriers to cross-border activities undertaken by holding companies. In this respect, the author also analyses ECJ case law. Furthermore, the book explores the phenomenon of tax avoidance and international tax competition by tax havens. The last chapter is devoted to the concepts aimed at reforming the tax system that applies to international holding companies. In particular, the author analyses the solution offered by the common consolidated corporate tax base (CCCTB) applicable to holding companies
http://library.link/vocab/creatorName
Gajewski, D
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax planning
  • holding company
  • CCCTB
Label
Holding : international taxation in the European Union
Instantiates
Publication
Extent
365 p.
Isbn
9788380301443
Label
Holding : international taxation in the European Union
Publication
Extent
365 p.
Isbn
9788380301443

Library Locations

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