EU Freedoms, Non-EU Countries and Company Taxation

D S Smit

Edité par Kluwer Law International, 2012
ISBN 10: 9041140417 / ISBN 13: 9789041140418
Ancien(s) ou d'occasion / Microfilm / Quantité : 0
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Language: English . Brand New Book. In today s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, economic openness is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-a-vis the rest of the world is the starting point of this book. The author analyses the freedom of investment concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets. N° de réf. du libraire

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Synopsis : In today's environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, "economic openness" is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-&-vis the rest of the world is the starting point of this book. The author analyses the "freedom of investment" concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises:

  • limitation on the deduction of interest expenses;
  • withholding taxes on dividend, interest, and royalty payments;
  • relief for double taxation of income received from foreign investments;
  • CFC legislation;
  • non-deduction of foreign losses from the domestic taxable base; and
  • company taxation upon the transnational transfer of business assets.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

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Titre : EU Freedoms, Non-EU Countries and Company ...
Éditeur : Kluwer Law International
Date d'édition : 2012
Reliure : Microfilm
Etat du livre : New

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Daniel Smit
Edité par Kluwer Law International (2012)
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Description du livre Kluwer Law International. Hardcover. État : New. 9041140417 BRAND NEW W/FAST SHIPPING! This item is: EU Freedoms, Non-EU Countries and Company Taxation, by Daniel Smit, in a Casebound format. ISBN: 9041140417. Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number!. N° de réf. du libraire A9789041140418

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D S Smit
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Description du livre Kluwer Law International, Netherlands, 2012. Microfilm. État : New. Language: English . Brand New Book ***** Print on Demand *****. In today s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, economic openness is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-a-vis the rest of the world is the starting point of this book. The author analyses the freedom of investment concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets. N° de réf. du libraire APC9789041140418

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D S Smit
Edité par Kluwer Law International, Netherlands (2012)
ISBN 10 : 9041140417 ISBN 13 : 9789041140418
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Description du livre Kluwer Law International, Netherlands, 2012. Microfilm. État : New. Language: English . Brand New Book ***** Print on Demand *****.In today s environment of largely globalizing national economies, international economic integration does not stop at the frontiers of the European Union. Many non-EU-based enterprises are carrying on business in the European Union through the operation of branches or subsidiaries established in EU Member States, and a large number of EU-based enterprises maintain a diversified range of investments outside the Union. Accordingly, in both inward and outward investment relationships, economic openness is key nowadays. This legal relationship between EU Member States and the EU as a whole vis-a-vis the rest of the world is the starting point of this book. The author analyses the freedom of investment concept between EU Member States and non-EU States under EU law, and specifically its effect on company taxation regimes, from the perspective of multinational enterprises. Focusing on the impact of the Treaty freedoms and international integration agreements on relations with non-EU Member States, this work is the first to specifically address the all-important issue: Under which circumstances can investment-related rights deriving from EU law be invoked by companies established in non-EU states? The analysis identifies the impact of the EU Treaty freedoms on six basic corporate income tax themes that are of particular interest for multinational enterprises: limitation on the deduction of interest expenses; withholding taxes on dividend, interest, and royalty payments; relief for double taxation of income received from foreign investments; CFC legislation; non-deduction of foreign losses from the domestic taxable base; and company taxation upon the transnational transfer of business assets. N° de réf. du libraire APC9789041140418

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