Business taxation in the European Union

著者

• Teixeira, Gloria

書誌事項

Business taxation in the European Union

edited by Gloria Teixeira

（European practice library : EC pharmaceutical law / edited by Peter Bogaert）

Wiley Chancery, 1994-

注記

Includes index

内容説明・目次

内容説明

This is a survey of the tax consequences and practical necessities required for foreign investment in EC countries. It covers the creation of new companies, the establishment of branches, the purchase of shares in domestic companies, mergers and equity-versus-debt finance. The volume also deals with the corporate tax system of each country, the rules on taxation of the parent-subsidiary relationship, the Merger Directive, transfer pricing, dividends, interest and royalties, liquidation, non-discrimination provisions, tax returns and tax claims. Emphasis is placed on the application of double tax treaties.

目次

• European Union Overview
• Austria
• Belgium
• Denmark
• Finland
• France
• Germany
• Greece
• Ireland
• Italy
• Luxembourg
• Netherlands
• Norway
• Portugal
• Spain
• Sweden
• United Kingdom
• Appendices
• Index.

「Nielsen BookData」 より

• NII書誌ID(NCID): BA24688652
• ISBN:
  • 0471951579
• LCCN: 95155136
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: v. (loose-leaf)
• 大きさ: 25 cm
• 分類:
  • LCC : KJE7198
  • DC20 : 343.406/8
  • DC20 : 344.0368
• 件名:
  • LCSH : Business enterprises -- Taxation -- Law and legislation -- European Union countries
• 親書誌ID:
  • BA14311352