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Residence of Companies under Tax Treaties and EC Law

This book deals comprehensively with the issues and problems raised by residence of companies for tax purposes.
 
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Title:

Residence of Companies under Tax Treaties and EC Law

Subtitle:

EC and International Tax Law Series – Volume 5

Editor(s):

Guglielmo Maisto

Date of publication:

July 2009

ISBN:

978-90-822-056-3

Type of publication:

Book

Number of pages:

968

Terms:

Price includes delivery. View purchase information

Price:
€ 110 / $ 145 (VAT excl.)
Order Book - Single copy
tab_1
Title:

Residence of Companies under Tax Treaties and EC Law

Subtitle:

EC and International Tax Law Series – Volume 5

Editor(s):

Guglielmo Maisto

Date of publication:

July 2009

ISBN:

978-90-822-056-3

Type of publication:

Online book

Number of pages:

968

Access:

Up to five users. View purchase information

Price:
€ 110 / $ 145 (VAT excl.)
Order Online book
Residence of Companies under Tax Treaties and EC Law

Why this book?

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 in-depth analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.
 
This book is essential reading for all those dealing with issues of taxation of companies engaged in cross-border activities and constitutes a new cornerstone on the subject matter.
 

Downloads

This book is part of the EC and International Tax Law Series

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Main Contents

 

  • Part One: Companies and Private International Law
  • Part Two: Company Residence and EC (Non-Tax) Law
  • Part Three: Tax Residence of Companies under Domestic Tax Laws
  • Part Four: Company Residence and EC Tax Law
  • Part Five: Tax Residence under the OECD Model Convention
  • Part Six: Country Reports: Australia, Austria, Belgium, Canada, France, Germany, Italy, Netherlands, South Africa, Spain, Switzerland, United Kingdom, United States
  • Part Seven: Round-Table Discussion

Editor(s)

Guglielmo Maisto

 

Contributors

John F. Avery Jones, Niels Bammens, Peter Behrens, Yariv Brauner, Kim Brooks, Reinout de Boer, Nicolas de Boynes, Luc De Broe, Philip De Man, Michael Dirkis, Joachim Englisch, Augusto Fantozzi, Johann Hattingh, Susanne Kalss, Jean Pierre Le Gall, Jean-Frédéric Maraia, Luis A. Martinez Giner, Angelo Nikolakakis, Christiana HJI Panayi, Pasquale Pistone, Jacques Sasseville, Karin Simader, Mario Tenore, Richard Vann, Kees van Raad, Stef van Weeghel, Marcel Widrig and Jan Wouters.

 

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