haku: @journal_id 523 / yhteensä: 381
viite: 133 / 381
| Tekijä: | Snowden, D. |
| Otsikko: | A comparison of European holding companies |
| Lehti: | European Taxation
1994 : VOL. 34:5, p. 139-148 |
| Asiasana: | INTERNATIONAL HOLDING COMPANIES EUROPE |
| Kieli: | eng |
| Tiivistelmä: | Foreign groups investing in europe have traditionally used an intermediary company to hold their subsidiaries in the rest of europe. This article will provide a comparison of the taxation implications of locating in some of the more popular holding company countries in Europe. An analysis will be made of certain European Community ("EC") and non-EC countries. The EC countries to be considered are Belgium, Denmark, France, Germany, Luxembourg, the Netherlands and the United Kingdom together with two non-EC members, Australia and Switzerland. |
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