Business taxation in the European Union
Author(s)
Bibliographic Information
Business taxation in the European Union
（European practice library : EC pharmaceutical law / edited by Peter Bogaert）
Wiley Chancery, 1994-
Available at 4 libraries
Note
Includes index
Description and Table of Contents
Description
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.
Table of Contents
- European Union Overview
- Austria
- Belgium
- Denmark
- Finland
- France
- Germany
- Greece
- Ireland
- Italy
- Luxembourg
- Netherlands
- Norway
- Portugal
- Spain
- Sweden
- United Kingdom
- Appendices
- Index.
by "Nielsen BookData"