Founding Editors: Bruno Gouthière and Dali Bouzoraa

Editor: Aiki Kuldkepp

Holding Companies addresses in detail, all the legal and taxation aspects that arise in the life cycle of a holding company, from its formation to its liquidation.

• Chapters have a standard layout to enable easy comparison.
• Written by recognised local experts.
• Provides practical examples and planning opportunities.
• Frequent updates.
• E-mail notification as soon as new changes are available.

[PDF] View detailed contents
The guide is divided into country chapters covering all important holding company jurisdictions. Each chapter deals with both company law and tax law. To view an excerpt from a chapter [PDF] click here.
Company law includes:

• The formation of a company
• The appointment of directors
• The filing obligations of a company
• The liability of shareholders
• The liquidation of a company

Tax law includes:

• The treatment of dividends
• The treatment of capital gains
• The interest deduction at the level of the holding company
• The treatment of liquidation proceeds
• Anti-avoidance measures
• Rulings
• Other taxes, such as VAT, capital tax and stamp duties.

• Bruno Gouthière (Founding Editor)
  a partner in CMS Bureau Francis Lefebvre, Paris
• Dali Bouzoraa (Founding Editor)
  Technical Director of IBFD, Amsterdam
• Aiki Kuldkepp (Editor)
  IBFD, Amsterdam

Austria, Belgium, Cyprus, Denmark, European Union, France, Hungary, Italy, Luxembourg, Malta, Malaysia, Netherlands, Portugal, Spain, Sweden and Switzerland