Residence of Companies under Tax Treaties and EC Law

This book deals comprehensively with the issues and problems raised by residence of companies for tax purposes.

Why this book?

The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) law.

The issue of tax residence of companies is analysed taking into consideration common and civil law countries. A specific chapter is devoted to EC tax law.

Individual country surveys provide an in-depth analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa.

This book is essential reading for all those dealing with issues of taxation of companies engaged in cross-border activities and constitutes a new cornerstone on the subject matter.


Sample excerpt, including table of contents

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

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Guglielmo Maisto


John F. Avery Jones, Niels Bammens, Peter Behrens, Yariv Brauner, Kim Brooks, Reinout de Boer, Nicolas de Boynes, Luc De Broe, Philip De Man, Michael Dirkis, Joachim Englisch, Augusto Fantozzi, Johann Hattingh, Susanne Kalss, Jean Pierre Le Gall, Jean-Frédéric Maraia, Luis A. Martinez Giner, Angelo Nikolakakis, Christiana HJI Panayi, Pasquale Pistone, Jacques Sasseville, Karin Simader, Mario Tenore, Richard Vann, Kees van Raad, Stef van Weeghel, Marcel Widrig and Jan Wouters.

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