Afhalen na 1 uur in een winkel met voorraad
Gratis thuislevering in België vanaf € 30
Ruim aanbod met 7 miljoen producten

Afhalen na 1 uur in een winkel met voorraad
Gratis thuislevering in België vanaf € 30
Ruim aanbod met 7 miljoen producten

Winkels

Verlanglijstje

Winkels

Verlanglijstje

Zoeken

Volg ons op

140 winkels

Wist je dat er in Vlaanderen voor iedereen een Standaard Boekhandel is binnen een straal van 7 km?

Vind hier een winkel

€ 169,45

+ 338 punten

Levering 1 à 4 weken

Eenvoudig bestellen

Veilig betalen

Gratis thuislevering vanaf € 30 (via bpost)

Gratis levering in je Standaard Boekhandel

Omschrijving

Series on International Taxation

Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law

It is well known that multinational corporations establish foreign subsidiaries in great measure to reduce their worldwide tax burden. This groundbreaking book examines the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules, and controlled foreign corporation rules in the context of international and EU tax law, disentangling the complex relationship between the substance requirements in these four sets of legal rules.

Following a descriptive-analytic method, for each substance requirement of the four sets of legal rules, the discussion deals with the content of economic substance in complex scenarios, for example:

holding companies;
special purpose vehicles;
loss-making subsidiaries;
subsidiaries with management in more than one state;
subsidiaries managed by the parent company;
outsourcing; and
subsidiaries 'borrowing' the substance of other group companies.

The author introduces a new method of assessment of substance requirements, offering practical solutions for their uniform application in international and European tax law.

In its thorough examination of how substance requirements work and how they are interrelated among different sets of tax rules, this book has no peers. It will be welcomed by taxation practitioners and corporate counsel in Europe and worldwide.