This book deals comprehensively 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 in-depth analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa. View sample chapter    |    View table of contents 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.

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

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.

Other titles in the EC and International Tax Law series:

• Vol. 1 - Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law
  (will be available in an online format)
• Vol. 2 - Tax Treaties and Domestic Law
• Vol. 3 - Courts and Tax Treaty Law
• Vol. 4 - International and EC Tax Aspects of Groups of Companies