Holding company regimes in Europe : a comparative survey

Journal
Romano, C.
Austria; Belgium; Denmark; France; Germany; Luxembourg; Netherlands; Spain; United Kingdom
European Taxation 1999 (Volume 39), No. 7
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article offers a survey of the latest developments in the tax treatment of (onshore) holding companies in Austria, Belgium, Denmark, France, Germany, Luxembourg, the Netherlands, Spain and the United Kingdom.