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Double Taxation in Europe
A Practical Guide to Obstacles and Avoidance Measures
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Beskrivning
Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures brings together a team of tax law experts to critically examine double taxation issues for corporations and individuals. The book explains the main internationally-recognised methods to avoid double taxation, and features country-focused chapters covering all European countries.Key Features:In-depth analysis of practical issuesReview of relevant court rulings and statutesAuthoritative overview of up-to-date discussions on the topicIntroduction to the topic from a national and European perspectiveCoverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanismsA fundamental guide for tax advisers and legal practitioners, this book highlights the general obstacles for the avoidance of double taxation, so that taxpayers can structure their investments to mitigate double taxation. This book will be widely welcomed by tax professionals and will also be of interest to academics and students of commercial law, European law and tax law.
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