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The Resource Residence of companies under tax treaties and EC law

Residence of companies under tax treaties and EC law

Contributor
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2008, deals with the issues and problems raised by residence of companies for tax purposes. The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) law. The issue of tax residence of companies is analysed taking into consideration common and civil law countries. A specific chapter is devoted to EC tax law. Individual country surveys provide an analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa
Language
eng
Work
Publication
Extent
xxx, 938 p.
Contents
  • General principles on residence of companies : a comparative analysis of connecting factors used for the determination of the proper law of companies
  • Behrens, P.
  • ; p. 3-27
  • Conflict of law rules on companies in the EU
  • Kalss, S.
  • ; p. 29-58
  • EC law and residence of companies
  • Wouters, J.
  • De Man, P.
  • ; p. 61-91
  • Corporate tax residence in civil law jurisdictions
  • De Broe, L.
  • ; p. 95-119
  • Corporate residence in common law : the origins and current issues
  • Avery Jones, J.F.
  • ; p. 121-179
  • EC law and tax residence of companies
  • Pistone, P.
  • ; p. 183-194
  • "Liable to tax" and company residence under tax treaties
  • Vann, R.
  • ; p. 197-271
  • The expression "by reason of his domicile, residence, place of management..." as applied to companies
  • Widrig, M.
  • ; p. 273-286
  • The meaning of "place of effective management"
  • Sasseville, J.
  • ; p. 287-301
  • Article 4(3) of the OECD Model Convention : an inconvenient truth
  • van Weeghel, S.
  • ; p. 303-307
  • Country reports : Australia / M. Dirkis (p. 311-338) ; Austria
  • Simader (p. 339-374), K.
  • ; Belgium / N. Bammens (p. 375-406) ; Canada / K. Brooks (p. 407-440) ; France / N. de Boynes (p. 441-459) ; Germany / J. Englisch (p. 461-517) ; Italy / M. Tenore (p. 519-549) ; Netherlands / R. de Boer (p. 551-602) ; South Africa / J. Hattingh (p. 603-752) ; Spain / L.A. Martínez Giner (p. 753-793) ; Switzerland / J-F. Maraia (p. 795-816) ; United Kingdom / C.H.J.I. Panayi (p. 817-854) ; United States / Y. Brauner (p. 855-885)
  • Round table : the issues, conclusions and summing-up : with A. Fantozzi, J.P. Le Gall, K. van Raad, Y. Brauner, A. Nikolakakis ; p. 889-933
Isbn
9789087220563
Instance
Label
Residence of companies under tax treaties and EC law
Title
Residence of companies under tax treaties and EC law
Contributor
Subject
Language
eng
Summary
This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2008, deals with the issues and problems raised by residence of companies for tax purposes. The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) law. The issue of tax residence of companies is analysed taking into consideration common and civil law countries. A specific chapter is devoted to EC tax law. Individual country surveys provide an analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa
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. 5
http://library.link/vocab/subjectName
  • residence
  • tax treaty
  • EU law
  • ECJ case law
  • fundamental freedoms
  • company law
  • conflict of law
  • tax liability
  • domicile
  • place of effective management
Label
Residence of companies under tax treaties and EC law
Instantiates
Publication
Contents
  • General principles on residence of companies : a comparative analysis of connecting factors used for the determination of the proper law of companies
  • Behrens, P.
  • ; p. 3-27
  • Conflict of law rules on companies in the EU
  • Kalss, S.
  • ; p. 29-58
  • EC law and residence of companies
  • Wouters, J.
  • De Man, P.
  • ; p. 61-91
  • Corporate tax residence in civil law jurisdictions
  • De Broe, L.
  • ; p. 95-119
  • Corporate residence in common law : the origins and current issues
  • Avery Jones, J.F.
  • ; p. 121-179
  • EC law and tax residence of companies
  • Pistone, P.
  • ; p. 183-194
  • "Liable to tax" and company residence under tax treaties
  • Vann, R.
  • ; p. 197-271
  • The expression "by reason of his domicile, residence, place of management..." as applied to companies
  • Widrig, M.
  • ; p. 273-286
  • The meaning of "place of effective management"
  • Sasseville, J.
  • ; p. 287-301
  • Article 4(3) of the OECD Model Convention : an inconvenient truth
  • van Weeghel, S.
  • ; p. 303-307
  • Country reports : Australia / M. Dirkis (p. 311-338) ; Austria
  • Simader (p. 339-374), K.
  • ; Belgium / N. Bammens (p. 375-406) ; Canada / K. Brooks (p. 407-440) ; France / N. de Boynes (p. 441-459) ; Germany / J. Englisch (p. 461-517) ; Italy / M. Tenore (p. 519-549) ; Netherlands / R. de Boer (p. 551-602) ; South Africa / J. Hattingh (p. 603-752) ; Spain / L.A. Martínez Giner (p. 753-793) ; Switzerland / J-F. Maraia (p. 795-816) ; United Kingdom / C.H.J.I. Panayi (p. 817-854) ; United States / Y. Brauner (p. 855-885)
  • Round table : the issues, conclusions and summing-up : with A. Fantozzi, J.P. Le Gall, K. van Raad, Y. Brauner, A. Nikolakakis ; p. 889-933
Extent
xxx, 938 p.
Isbn
9789087220563
Issn
1574-969X
Label
Residence of companies under tax treaties and EC law
Publication
Contents
  • General principles on residence of companies : a comparative analysis of connecting factors used for the determination of the proper law of companies
  • Behrens, P.
  • ; p. 3-27
  • Conflict of law rules on companies in the EU
  • Kalss, S.
  • ; p. 29-58
  • EC law and residence of companies
  • Wouters, J.
  • De Man, P.
  • ; p. 61-91
  • Corporate tax residence in civil law jurisdictions
  • De Broe, L.
  • ; p. 95-119
  • Corporate residence in common law : the origins and current issues
  • Avery Jones, J.F.
  • ; p. 121-179
  • EC law and tax residence of companies
  • Pistone, P.
  • ; p. 183-194
  • "Liable to tax" and company residence under tax treaties
  • Vann, R.
  • ; p. 197-271
  • The expression "by reason of his domicile, residence, place of management..." as applied to companies
  • Widrig, M.
  • ; p. 273-286
  • The meaning of "place of effective management"
  • Sasseville, J.
  • ; p. 287-301
  • Article 4(3) of the OECD Model Convention : an inconvenient truth
  • van Weeghel, S.
  • ; p. 303-307
  • Country reports : Australia / M. Dirkis (p. 311-338) ; Austria
  • Simader (p. 339-374), K.
  • ; Belgium / N. Bammens (p. 375-406) ; Canada / K. Brooks (p. 407-440) ; France / N. de Boynes (p. 441-459) ; Germany / J. Englisch (p. 461-517) ; Italy / M. Tenore (p. 519-549) ; Netherlands / R. de Boer (p. 551-602) ; South Africa / J. Hattingh (p. 603-752) ; Spain / L.A. Martínez Giner (p. 753-793) ; Switzerland / J-F. Maraia (p. 795-816) ; United Kingdom / C.H.J.I. Panayi (p. 817-854) ; United States / Y. Brauner (p. 855-885)
  • Round table : the issues, conclusions and summing-up : with A. Fantozzi, J.P. Le Gall, K. van Raad, Y. Brauner, A. Nikolakakis ; p. 889-933
Extent
xxx, 938 p.
Isbn
9789087220563
Issn
1574-969X

Subject

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