International and EC Tax Aspects of Groups of Companies

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

 

 

International and EC Tax Aspects of Groups of Companies
https://doi.org/10.59403/2jewr7y
Chapter 1 – Corporate group law in Europe: The status quo under company and commercial law
https://doi.org/10.59403/2jewr7y001
Chapter 2 – The common law perspective on the international and EC aspects of groups of companies
https://doi.org/10.59403/2jewr7y002
Chapter 3 – Group taxation under domestic law: Common law versus civil law countries
https://doi.org/10.59403/2jewr7y003
Chapter 4 – The impact of EC law on groups of companies
https://doi.org/10.59403/2jewr7y004
Chapter 5 – European VAT and groups of companies
https://doi.org/10.59403/2jewr7y005
Chapter 6 – Treaty recognition of groups of companies
https://doi.org/10.59403/2jewr7y006
Chapter 7 – Application of tax treaties to companies subject to national group taxation regimes
https://doi.org/10.59403/2jewr7y007
Chapter 8 – Business income of tax groups in tax treaty law
https://doi.org/10.59403/2jewr7y008
Chapter 9 – Non-discrimination under tax treaties regarding groups of companies
https://doi.org/10.59403/2jewr7y009
Chapter 10 – Austria
https://doi.org/10.59403/2jewr7y010
Chapter 11 – Belgium
https://doi.org/10.59403/2jewr7y011
Chapter 12 – Canada
https://doi.org/10.59403/2jewr7y012
Chapter 13 – France
https://doi.org/10.59403/2jewr7y013
Chapter 14 – Germany
https://doi.org/10.59403/2jewr7y014
Chapter 15 – Italy
https://doi.org/10.59403/2jewr7y015
Chapter 16 – The Netherlands
https://doi.org/10.59403/2jewr7y016
Chapter 17 – Poland
https://doi.org/10.59403/2jewr7y017
Chapter 18 – Spain
https://doi.org/10.59403/2jewr7y018
Chapter 19 – United Kingdom
https://doi.org/10.59403/2jewr7y019
Chapter 20 – United States
https://doi.org/10.59403/2jewr7y020
Chapter 21 – Round table: The summing up
https://doi.org/10.59403/2jewr7y021
Contributors
https://doi.org/10.59403/2jewr7y022