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Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures(Elgar Tax Law and Practice series)

Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures(Elgar Tax Law and Practice series)

          
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About the Book

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 issues Review of relevant court rulings and statutes Authoritative overview of up-to-date discussions on the topic Introduction to the topic from a national and European perspective Coverage of pressing issues such as qualification rules, the progression proviso and tax sparing mechanisms A 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.

Table of Contents:
Contents Preface xxxiii 1 Introduction to double taxation in Europe: a practical guide to obstacles and avoidance measures 1 Florian Haase 2 Austria 26 Valentin Bendlinger and Jürgen Romstorfer 3 Belgium 40 Markus Fort 4 Bulgaria 52 Florian Haase 5 Croatia 59 Stjepan Gadžo 6 Cyprus 75 Elena Loucaides and Demetris Symeou 7 Czech Republic 91 Miroslav Kocman 8 Denmark 98 Claus Witt 9 Estonia 110 Alice Salumets 10 Finland 118 Einari Karhu 11 France 132 Aurélia Froissart and Dylan Viry 12 Germany 148 Susann Sturm 13 Greece 163 Spyridon Michopoulos, Nikolaos Vouligeas and Efstratios Kalitsas 14 Hungary 184 Anita Dudas 15 Iceland 196 Páll Jóhannesson 16 Ireland 204 Sophie Sweeney and Emer Mulligan 17 Italy 225 Skevi Licollari 18 Latvia 243 Gatis Rudzītis and Sanda Lāce 19 Liechtenstein 256 Jürg Brinkmann, Stephan Nägele and Ilgin Rüdisühli 20 Lithuania 270 Nora Vitkuniene 21 Luxembourg 280 Michiel Boeren, Maxime Grosjean and Maja Vulevic 22 Malta 297 David Borg 23 The Netherlands 312 Bram Driessen and Robbin Kühl 24 Norway 326 Stian Wessel 25 Poland 341 Anna Piskor 26 Portugal 360 Antonio Matos 27 Romania 374 Andreaa Stanica and Robert Muscoi 28 Slovak Republic 390 Peter Alföldi 29 Slovenia 398 Vesna Radovanović Ahčin 30 Spain 409 Ignacio del Val and Santiago Blas 31 Sweden 425 Bengt Sörndal 32 Switzerland 433 Patrick Jurt and Fanny Zermatten 33 United Kingdom 446 Katherine Farrelly and Rizwan Adam-Akhtar


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Product Details
  • ISBN-13: 9781035327997
  • Publisher: Edward Elgar Publishing Ltd
  • Publisher Imprint: Edward Elgar Publishing Ltd
  • Height: 244 mm
  • No of Pages: 538
  • Sub Title: A Practical Guide to Obstacles and Avoidance Measures
  • ISBN-10: 1035327996
  • Publisher Date: 11 Oct 2024
  • Binding: Hardback
  • Language: English
  • Series Title: Elgar Tax Law and Practice series
  • Width: 169 mm


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Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures(Elgar Tax Law and Practice series)
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Double Taxation in Europe: A Practical Guide to Obstacles and Avoidance Measures(Elgar Tax Law and Practice series)
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