Author: | Romano, C. |
Title: | Holding company regimes in Europe: A comparative survey |
Journal: | European Taxation
1999 : JUL, VOL. 39:7, p. 256-269 |
Index terms: | EUROPE HOLDING COMPANIES TAXATION |
Language: | eng |
Abstract: | In this article, there is a survey of the latest development in the tax treatment of (on-shore) holding companies in selected European countries: Austria, Belgium, Denmark, France, Germany, Luxembourg, the Netherlands, Spain, Switzerland, and the United Kingdom. |
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