The Resource The common law perspective on the international and EC aspects of groups of companies

The common law perspective on the international and EC aspects of groups of companies

Label
The common law perspective on the international and EC aspects of groups of companies
Title
The common law perspective on the international and EC aspects of groups of companies
Creator
Subject
Language
eng
Summary
This chapter reviews the taxation of corporate groups from the perspective of a variety of common law jurisdictions, with a particular emphasis on the international and EC aspects of the rules, policies and practices adopted by relevant jurisdictions, in the light of the evolving circumstances that, to some extent, appear to be influencing developments and standards in this regard. What emerges from this review is the conclusion that there do not appear to be consistent tendencies among common law jurisdictions with respect to addressing what do, however, appear to be fairly common concerns and considerations that arise in this context
Citation source
Bound in: International and EC tax aspects of groups of companies. - Amsterdam : IBFD, 2008 ; p. 21-43
http://library.link/vocab/creatorName
Nikolakakis, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • group of companies
  • common law
  • tax treaty
Label
The common law perspective on the international and EC aspects of groups of companies
Instantiates
Publication
Label
The common law perspective on the international and EC aspects of groups of companies
Publication

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