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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.
SCIMA record nr: 201637
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