International Fiscal Association 2004 Vienna Congress, General Report : Group Taxation

This article discusses the taxation law of corporate groups based on the branch reports from 30 jurisdictions. Its major findings are: -Tax planning often does not work. -A legislative framework is essential for a stable tax environment. -Group taxation regimes in more EU jurisdictions incorporate domestic permanent establishments of a non-resident corporation

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Year of publication:	2012
Authors:	Masui, Yoshihiro
Publisher:	[S.l.] : SSRN
Subject:	Welt \| World \| Unternehmensbesteuerung \| Corporate taxation \| Internationales Steuerrecht \| International tax law

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Extent:	1 Online-Ressource (48 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 10, 2004 erstellt
Classification:	H25 - Business Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014169714