European holding company tax regimes : a comparative study

Journal
Eynatten, W.
Austria; Belgium; Cyprus; Denmark; France; Germany; Hungary; Ireland; Luxembourg; Malta; Netherlands; Spain; Switzerland; United Kingdom
European Taxation 2007 (Volume 47), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author first considers the general tax criteria in respect of holding company locations. Eleven holding company locations are then examined, in turn. The article ends with some general conclusions. An Appendix is included, which sets out details of rules regarding holding companies in various key locations for holding companies in Europe.