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International and EC Tax Aspects of Groups of Companies

This book provides a unique and detailed insight into the taxation of groups in an international context in selected common and civil law countries.
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- Title:
International and EC Tax Aspects of Groups of Companies
- Series:
Volume 4 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
May 2008
- ISBN:
978-90-8722-028-0
- Type of publication:
Print Book
- Number of pages:
564
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 100 / USD 150 (VAT excl.)
- tab_1
- Title:
International and EC Tax Aspects of Groups of Companies
- Series:
Volume 4 in the EC and International Tax Law Series
- Editor(s):
- Guglielmo Maisto
- Date of publication:
May 2008
- ISBN:
978-90-8722-028-0
- Type of publication:
Online book
- Number of pages:
564
- Access:
Up to five users. View purchase information
- Price:
- EUR 100 / USD 150 (VAT excl.)
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- Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
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- International and EC Tax Aspects of Groups of Companies
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Why this book?
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries.The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination.Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.This book presents a unique and detailed insight of the taxation of groups in the international context and is therefore an essential reference source for all international tax practitioners.Download(s)
This book is part of the EC and International Tax Law Series
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