Residence of Companies under Tax Treaties and EC Law

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.

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Sample excerpt, including table of contents

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

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Editor(s)

Guglielmo Maisto

Contributors

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.

Residence of Companies under Tax Treaties and EC Law
https://doi.org/10.59403/27xrb24
Chapter 1 General Principles on Residence of Companies
https://doi.org/10.59403/27xrb24001
Chapter 2 Conflict of Law Rules on Companies in the EU
https://doi.org/10.59403/27xrb24002
Chapter 3 EC Law and Residence of Companies
https://doi.org/10.59403/27xrb24003
Chapter 4 Corporate Tax Residence in Civil Law Jurisdictions
https://doi.org/10.59403/27xrb24004
Chapter 5 Corporate Residence in Common Law: The Origins and Current Issues
https://doi.org/10.59403/27xrb24005
Chapter 6 EC Law and Tax Residence of Companies
https://doi.org/10.59403/27xrb24006
Chapter 7 "Liable to Tax" and Company Residence under Tax Treaties
https://doi.org/10.59403/27xrb24007
Chapter 8 The Expression "by Reason of His Domicile, Residence, Place of Management ..." as Applied to Companies
https://doi.org/10.59403/27xrb24008
Chapter 9 The Meaning of "Place of Effective Management"
https://doi.org/10.59403/27xrb24009
Chapter 10 Article 4(3) of the OECD Model Convention: An Inconvenient Truth
https://doi.org/10.59403/27xrb24010
Chapter 11 Australia
https://doi.org/10.59403/27xrb24011
Chapter 12 Austria
https://doi.org/10.59403/27xrb24012
Chapter 13 Belgium
https://doi.org/10.59403/27xrb24013
Chapter 14 Canada
https://doi.org/10.59403/27xrb24014
Chapter 15 France
https://doi.org/10.59403/27xrb24015
Chapter 16 Germany
https://doi.org/10.59403/27xrb24016
Chapter 17 Italy
https://doi.org/10.59403/27xrb24017
Chapter 18 Netherlands
https://doi.org/10.59403/27xrb24018
Chapter 19 South Africa
https://doi.org/10.59403/27xrb24019
Chapter 20 Spain
https://doi.org/10.59403/27xrb24020
Chapter 21 Switzerland
https://doi.org/10.59403/27xrb24021
Chapter 22 United Kingdom
https://doi.org/10.59403/27xrb24022
Chapter 23 United States
https://doi.org/10.59403/27xrb24023
Chapter 24 Round Table: The Issues, Conclusions and Summing-Up
https://doi.org/10.59403/27xrb24024
Contributors
https://doi.org/10.59403/27xrb24025

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