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Holding Companies

The Holding Companies collection 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.
 
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Title:

Holding Companies

Editor(s):
Rijkele Betten
Type of publication:

Online Collection

Access:

Up to five users. View purchase information

Price:
Available on request
Enquire / Order via Email
tab_1
Title:

Holding Companies

Editor(s):
Rijkele Betten
Type of publication:

Online Collection + Historical Tax Archives

Access:

Up to five users. View purchase information

Price:
Available on request
Enquire / Order via Email
Holding Companies

Why subscribe?

The Holding Companies collection offers an extensive overview of all the relevant legal and taxation aspects that arise in the whole life cycle of a holding company, covering 19 selected jurisdictions.

Each chapter, regularly updated, combines the domestic company law requirements with a detailed analysis of the tax treatment of passive income, offering practical examples and planning opportunities. The collection thus provides a comprehensive examination of different systems of group taxation, including domestic and cross-border consolidation. A special focus is given to the national implementation of anti-avoidance provisions that may affect the functioning of holding companies, especially CFC rules or interest limitations applicable to intra-group financing.

Tax advisers and in-house practitioners may find all the essential information in the collection to address the following issues:

  • Setting up a holding company in one of the covered jurisdictions
  • Tax implications of mergers, contributions of shares or asset to the newly established holding company
  • Group taxation and taxation of passive income, whether domestic or cross-border
  • Tax treatment of distributions made by the holding company

Main Contents 

 

  • Tax News Service – Latest developments in international tax including BEPS and MLI (Last 12 months)
  • Topical Analyses (Holding Companies)
  • Tables – easy-to-use tables covering withholding tax rates, holding companies aspects
  • Primary Sources – legislative documentation on direct taxes from the European Union

Tools and Action Functionality

 

  • Compare Withholding Rates Tables for multiple countries
  • Compare two similar country chapters easily, using standardized outlines
Download the overview (PDF) of the contents of our available online collections

 

  • Provides practical examples and planning opportunities
  • Sections of country chapters affected by recent developments feature direct links to the relevant tax news
  • Coverage of BEPS implementation measures at a national level
  • View two different documents (e.g. table and country chapter) side by side
  • Standardized outlines enabling side-by-side comparison of documents
  • Easy to use and quick search facilities
  • Access for up to five users (additional users for a small fee)
  • Frequent updates
  • Ability to export data to PDF and MS Word
  • Create and save unique personalized searches and documents under your Favourites
  • Effective navigation between different sets of information wherever you go, no matter what device you are using

 

Austria, Belgium, Brazil, Cyprus, Denmark, the European Union, France, Hungary, Ireland, Italy, Luxembourg, Malaysia, Malta, The Netherlands, Portugal, Spain, Sweden, Switzerland and the United Kingdom.

Why Historical Tax Archives?

As a tax practitioner you may need to deal with tax issues from the past, due to protracted litigation procedures. 
 
To help you find the right information fast, IBFD has made available the Historical Tax Archives dating back to 2009. This additional product allows you to quickly view and compare historical tax data, so you can analyse the main changes across different time periods.
 
For an extra fee, you can order our Historical Tax Archives together with Holding Companies, by clicking on the tab "Online Collection + Archives" above. 
 
If you have already subscribed to Holding Companies, you can now order the Historical Tax Archives at a small surcharge on the annual subscription price. For more information, please contact Customer Support.

 

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