The impact of tax treaties and EU law on group taxation regimes /

The impact of tax treaties and EU law on group taxation regimes /

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Bibliographic Details
Author / Creator:Silva, Bruno da, author.
Imprint:Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2016]
©2016
Description:xviii, 621 pages : illustrations ; 25 cm.
Language:English
Series:EUCOTAX series on European taxation ; volume 49
Eucotax series on European taxation ; 49.
Subject:
Taxation -- Law and legislation -- European Union countries.
Double taxation -- European Union countries -- Treaties.
Double taxation.
Taxation -- Law and legislation.
Europe -- European Union countries.
Treaties.
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/10951038
Hidden Bibliographic Details
ISBN:9789041169051
9041169059
Notes:Includes bibliographical references (pages 575-604) and index.
Summary:Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities ? differences arising from the interaction of different tax systems ? and obstacles ? distortions created by domestic legislation arising from differences between domestic and cross-border situations ? both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes.

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