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Many European companies are attracted to Maltabecause of its full imputation system, more commonlyknown as the international holding company regime.In fact, a vast majority of German blue chips run aMalta holding or finance company.[...]
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In this article, we use the expression ‘‘holding haven’’to describe a tax jurisdiction with a very attractivelegal framework for holding companies. Holdinghaven regimes are more sophisticated thanconventional tax haven regimes, demanding more infrastructureand business activities....
Persistent link: https://www.econbiz.de/10009248928
Die internationale Steuerplanung mit Holdinggesellschaften ist für multinationale Konzerne häufig lohnenswert. Allerdings gilt es vielerlei Fallstricke zu beachten. Der Autor stellt nicht nur die Grundlagen dieser Art von Steuerplanung dar, sondern präsentiert Strukturen, die sowohl für...
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