Book Description
Groups of Companies in the EEC.
Author : Eddy Wymeersch
Publisher : Walter de Gruyter
Page : 353 pages
File Size : 28,91 MB
Release : 2010-11-22
Category : Law
ISBN : 3110869659
Groups of Companies in the EEC.
Author : Rafael Mariano Manóvil
Publisher : Springer Nature
Page : 694 pages
File Size : 11,34 MB
Release : 2020-03-16
Category : Law
ISBN : 3030366979
This book presents a comprehensive study on how twenty-three countries have approached the issue of company groups. In addition to detailed profiles of each country’s legislation, written by some of the most respected experts in the field, the book also presents a general overview and offers readers an in-depth, up-to-date and highly practical comparative analysis of the company group phenomenon in connection with national legal regimes. As such, the book is a must-read for all those seeking a deeper understanding of how company groups are viewed and regulated around the globe.
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 593 pages
File Size : 46,15 MB
Release : 2008
Category : Corporations
ISBN : 9087220286
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Author : David de Knijff
Publisher :
Page : pages
File Size : 40,81 MB
Release : 1988
Category : Corporation law
ISBN :
Author : Dimitris K. Avgitidis
Publisher :
Page : 352 pages
File Size : 33,39 MB
Release : 1996
Category : Subsidiary corporations
ISBN : 9789602324882
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 500 pages
File Size : 15,91 MB
Release : 2019-01-03
Category : Law
ISBN : 904119021X
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. For the purpose of easy understanding, the book is presented in two parts: Part I: General Topics I. Introduction to Transfer Pricing II. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis III. Transfer Pricing Methods (Part I): Traditional Transaction Methods IV. Transfer Pricing Methods (Part II): Transactional Profit Methods V. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes VI. Administrative Approaches to Resolving Transfer Pricing Disputes VII. Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting Part II: Specific Topics VIII. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group Financial Transactions XI. Transfer Pricing and Intangibles XII. Transfer Pricing, Supply Chain Management and Business Restructurings XIII. Transfer Pricing and Customs Valuation XIV. Transfer Pricing and EU State Aid In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.
Author : David Wainman
Publisher : Carswell Legal Publications
Page : 548 pages
File Size : 14,61 MB
Release : 1999
Category : Law
ISBN : 9780421661509
Examines company structures from the perspectives of accountancy, tax and company law. It includes many worked examples, such as: explanations of the cash flow or taxations effect of a particular course of action accompanied by schedules showing the figures for an imaginary company.
Author : Dimitris Konstandinou Avgitidis
Publisher :
Page : 0 pages
File Size : 23,92 MB
Release : 1993
Category :
ISBN :
Author : José Engrácia Antunes
Publisher : Springer
Page : 596 pages
File Size : 17,64 MB
Release : 1994-05-11
Category : Business & Economics
ISBN :
Full Title: Liability of Corporate Groups: Autonomy and control in Parent-Subsidiary Relationships in US, German and EU Law, An International and Comparative Perspective. Corporation law dates from the 19th century when the growth of business enterprise required a division between the private and the company sphere, making the company a legal person with its own rights, responsibilities and liabilities. The company was no longer the legal equivalent of its owner but became a separate legal entity, providing a form of legal protection for the owners, employees and the customers. The introduction of company law meant a great step forward for those engaged in big business in Europe, the U.S. and elsewhere.
Author : Holdcorp Group Limited
Publisher :
Page : 36 pages
File Size : 13,10 MB
Release : 1987
Category :
ISBN :