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.

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.

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

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Editor(s)

Guglielmo Maisto

Contributor(s)

Lukasz Adamczyk, Fabrizio Bendotti, Yariv Brauner, Kim Brooks, Florian Brugger, Emilio Cencerrado Millán, Augusto Fantozzi, Paul Farmer, Julian Ghosh, Susanne Kalss, Simon Patrick Link, Jean Pierre Le Gall, Nicolas Message, Robert Neyt, Angelo Nikolakakis, Andrea Parolini, Jacques Sasseville, Wolfgang Schön, Claus Staringer, Pieter van der Vegt, Frans Vanistendael, Kees van Raad and Bertil Wiman