Maisto

International and EC Tax Aspects of Groups of Companies

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. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions. This book presents a unique and detailed insight of the taxation of groups in the international context and is therefore an essential reference source for all international tax practitioners.