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The Resource International and EC tax aspects of groups of companies

International and EC tax aspects of groups of companies

Label
International and EC tax aspects of groups of companies
Title
International and EC tax aspects of groups of companies
Contributor
Subject
Language
eng
Summary
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and international tax law series
Series volume
Vol. 4
http://library.link/vocab/subjectName
  • group of companies
  • international tax law
  • EU tax law
  • company law
  • commercial law
  • domestic tax law
  • VAT
  • tax treaty
  • business income
  • non-discrimination
Label
International and EC tax aspects of groups of companies
Instantiates
Publication
Contents
  • Corporate group law in Europe : the status quo under company and commercial law
  • Kalss, S.
  • ; p. 3-20
  • The common law perspective on the international and EC aspects of groups of companies
  • Nikolakakis, A.
  • ; p. 21-43
  • Group taxation under domestic law : common law versus civil law countries
  • Vanistendael, F.J.G.M.
  • ; p. 45-91
  • The impact of EC law on groups of companies
  • Farmer, P.
  • ; p. 95-102
  • European VAT and groups of companies
  • Parolini, A.
  • ; p. 103-125
  • Treaty recognition of groups of companies
  • Sasseville, J.
  • ; p. 129-136
  • Application of tax treaties to companies subject to national group taxation regimes
  • Link, S.P.
  • ; p. 137-146
  • Business income of tax groups in tax treaty law
  • Staringer, C.
  • ; p. 147-156
  • Non-discrimination under tax treaties regarding groups of companies
  • Raad, C. van
  • ; p. 157-171
  • Austria
  • Brugger, F.
  • ; p. 175-207
  • Belgium
  • Neyt, R.
  • ; p. 209-245
  • Canada
  • Brooks, K.
  • ; p. 247-276
  • France
  • Message, N.
  • ; p. 277-299
  • Germany
  • Link, S.P.
  • ; p. 301-325
  • Italy
  • Bendotti, F.
  • ; p. 327-361
  • The Netherlands
  • Vegt, P.C. van der
  • ; p. 363-421
  • Poland
  • Adamczyk, L.
  • ; p. 423-444
  • Spain
  • Cencerrado Millán, E.
  • ; p. 445-492
  • United Kingdom
  • Ghosh, J.
  • ; p. 493-501
  • United States
  • Brauner, Y.
  • ; p. 503-532
  • Round table : the summing up
  • Fantozzi, A.
  • [et al.]
  • ; p. 535-559
Extent
xxviii, 563 p.
Isbn
9789087220280
Issn
1574-969X
Label
International and EC tax aspects of groups of companies
Publication
Contents
  • Corporate group law in Europe : the status quo under company and commercial law
  • Kalss, S.
  • ; p. 3-20
  • The common law perspective on the international and EC aspects of groups of companies
  • Nikolakakis, A.
  • ; p. 21-43
  • Group taxation under domestic law : common law versus civil law countries
  • Vanistendael, F.J.G.M.
  • ; p. 45-91
  • The impact of EC law on groups of companies
  • Farmer, P.
  • ; p. 95-102
  • European VAT and groups of companies
  • Parolini, A.
  • ; p. 103-125
  • Treaty recognition of groups of companies
  • Sasseville, J.
  • ; p. 129-136
  • Application of tax treaties to companies subject to national group taxation regimes
  • Link, S.P.
  • ; p. 137-146
  • Business income of tax groups in tax treaty law
  • Staringer, C.
  • ; p. 147-156
  • Non-discrimination under tax treaties regarding groups of companies
  • Raad, C. van
  • ; p. 157-171
  • Austria
  • Brugger, F.
  • ; p. 175-207
  • Belgium
  • Neyt, R.
  • ; p. 209-245
  • Canada
  • Brooks, K.
  • ; p. 247-276
  • France
  • Message, N.
  • ; p. 277-299
  • Germany
  • Link, S.P.
  • ; p. 301-325
  • Italy
  • Bendotti, F.
  • ; p. 327-361
  • The Netherlands
  • Vegt, P.C. van der
  • ; p. 363-421
  • Poland
  • Adamczyk, L.
  • ; p. 423-444
  • Spain
  • Cencerrado Millán, E.
  • ; p. 445-492
  • United Kingdom
  • Ghosh, J.
  • ; p. 493-501
  • United States
  • Brauner, Y.
  • ; p. 503-532
  • Round table : the summing up
  • Fantozzi, A.
  • [et al.]
  • ; p. 535-559
Extent
xxviii, 563 p.
Isbn
9789087220280
Issn
1574-969X

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