Eu Corporate Law And Eu Company Tax Law

Author: Luca Cerioni
Publisher: Edward Elgar Publishing
ISBN: 9781847205308
Size: 72.58 MB
Format: PDF, Mobi
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This book focuses on the crucial issues raised by these developments, on their far-reaching implications and on the key challenges to the future legislative choices.

Tax Planning With Holding Companies Repatriation Of Us Profits From Europe

Author: Rolf Eicke
Publisher: Kluwer Law International
ISBN: 9041127941
Size: 40.36 MB
Format: PDF, ePub
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One ofthe moststrikingfeaturesof the Swisstaxregime isthesocalled'Swiss Holding
Privilege' in Article 28(2) THL1156 (Swiss Tax Harmonization Law/
Steuerharmonizierungsgesetz (StHG)).1157 There is only a holding privilege on
1151. In more detail, Wu ̈thrich, Switzerland, in: IBFD, The Taxation of
Companies in Europe, 2008, pp. 41-44; Diamond/Diamond, Tax Havens of the
World – Switzerland, 2006, 1-14; Ka ̈lin, Swiss Companies in International Tax
Planning, Tax Planning ...

Eu Tax Law

Author: Marjaana Helminen
Publisher: IBFD
ISBN: 9087220960
Size: 24.16 MB
Format: PDF
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This book describes the legal remedies available against tax treatment that is in conflict with EU law.

Corporate Business Forms In Europe

Author: Frank Dornseifer
Publisher: sellier. european law publ.
ISBN: 3935808313
Size: 10.64 MB
Format: PDF, Mobi
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A Compendium of Public and Private Limited Companies in Europe Frank
Dornseifer. IV. General aspects of taxation of the Company Limited by shares (AE
) and the Company with Limited Liability (EPE) in Greece195 222 In view of the
variety and complexity of the taxation liabilities, imposed on the legal entities by
the Greek Tax Law, only an overview of the main taxes, the AE and the EPE are
subjected to, will be set out in this chapter.196 In particular, the main taxes, an AE
and an ...

A Common Consolidated Corporate Tax Base For Europe Eine Einheitliche K Rperschaftsteuerbemessungsgrundlage F R Europa

Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 9783540794844
Size: 51.47 MB
Format: PDF, ePub
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Ivar Nordland I am going to speak about the Danish development and our view
on the common corporate tax base. Denmark is one of the few countries with
cross border consolidation and for sure we are the country with the longest
history of cross border consolidation. Before the First World War the company law
was not very developed. This had effects on the taxation of companies within a
group. The question was whether the group should be taxed as one unit or as
separate ...

Corporate Income Taxation In Europe

Author: Michael Lang
Publisher: Edward Elgar Publishing
ISBN: 1782545425
Size: 41.73 MB
Format: PDF
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The book considers the impact of the CCCTB from the perspective of non-EU-based enterprises that are carrying on business in the EU through the operation of branches or subsidiaries in member states.

Achieving A Common Consolidated Corporate Tax Base In The Eu

Author: Malcolm Gammie
Publisher: CEPS
ISBN: 9290795999
Size: 59.85 MB
Format: PDF, Docs
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Continuing its authoritative work on EU tax policy and corporate tax convergence, CEPS assembled an expert task force in early 2004 to examine the relationship between accounting and tax measures of profit in anticipation of the 2005 ...