The book begins with an overview of residence of companies in private international law, with a particular emphasis on general principles of residence and conflict of law rules. It then examines company residence in EC (non-tax) law. The issue of tax residence of companies is analysed taking into consideration common and civil law countries. A specific chapter is devoted to EC tax law. Individual country surveys provide an in-depth analysis from a national viewpoint in selected European and North American jurisdictions, Australia and South Africa. This book is essential reading for all those dealing with issues of taxation of companies engaged in cross-border activities and constitutes a new cornerstone on the subject matter.
|Numero di pagine||938|
|Stato di pubblicazione||Pubblicato - 2009|