The Resource Holding companies

Holding companies

Label
Holding companies
Title
Holding companies
Creator
Subject
Language
eng
Summary
Collection of articles on holding companies in Cyprus, Ireland, Malta and Switzerland. Cyprus is clear that the days of brass-plate companies are over and a tax-competitive regime, backed up by support for substance, is the future of investment there. Ireland is also intent on ensuring investors are aware that they must have substance. Indeed, the consensus is that the outcomes from the base erosion and profit shifting (BEPS) project will be positive for jurisdictions such as Ireland, that follow this approach. While Malta has many attractive tax attributes, they are not the only reasons why investors like the jurisdiction as their holding company location. And Switzerland appears confident that the impending third tranche of corporate tax reforms will not affect its ability to attract overseas investment
Geographic coverage
  • International
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Eurofast Taxand
Series statement
Tax reference library
Series volume
no. 92
http://library.link/vocab/subjectName
  • holding company
  • substance over form
  • BEPS
  • corporate income tax
  • tax reform
Label
Holding companies
Instantiates
Publication
Contents
  • Cyprus companies and the importance of substance
  • Kokoni, Z.
  • ; p. 4-7
  • Ireland as an attractive holding company jurisdiction post-BEPS
  • Vale, P.
  • Meredith, S.
  • ; p. 9-15
  • Malta: More than just a holding company location
  • Zarb, A.
  • Sullivan, J.E.
  • ; p. 17-23
  • Switzerland and its positive corporate tax reform
  • Kuhn, S.
  • Maury, S.
  • ; p. 25-31
Edition
10th ed.
Extent
31 p.
Label
Holding companies
Publication
Contents
  • Cyprus companies and the importance of substance
  • Kokoni, Z.
  • ; p. 4-7
  • Ireland as an attractive holding company jurisdiction post-BEPS
  • Vale, P.
  • Meredith, S.
  • ; p. 9-15
  • Malta: More than just a holding company location
  • Zarb, A.
  • Sullivan, J.E.
  • ; p. 17-23
  • Switzerland and its positive corporate tax reform
  • Kuhn, S.
  • Maury, S.
  • ; p. 25-31
Edition
10th ed.
Extent
31 p.

Library Locations

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