Business taxation in the European Union
著者
書誌事項
Business taxation in the European Union
(European practice library : EC pharmaceutical law / edited by Peter Bogaert)
Wiley Chancery, 1994-
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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.
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