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Taxation of branches and subsidiaries in western Europe, Canada, and the USA /

Comparative survey, covering double taxation agreements, conflict of laws, tax deferral, close and base companies, residence, abuse of legal forms, holding companies, group taxation, and the financing of foreign corporations, explained in the light of the different legal systems applied in Western E...

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Bibliographic Details
Main Author: Frommel, S. N.
Format: Book
Language:English
Published: Deventer [Netherlands] : Kluwer, ©1978.
Edition:2d ed.
Subjects:
Branches (Business enterprises) > Taxation > Law and legislation.
Subsidiary corporations > Taxation.
Filiales > Impôts.
Steuerrecht
Unternehmen
Kanada
USA
Westeuropa
Subsidiary corporations > Taxation > Law and legislation
Description
Summary:Comparative survey, covering double taxation agreements, conflict of laws, tax deferral, close and base companies, residence, abuse of legal forms, holding companies, group taxation, and the financing of foreign corporations, explained in the light of the different legal systems applied in Western Europe, Canada and the USA.
Physical Description:296 pages ; 25 cm
Bibliography:Includes bibliographical references (pages 269-273) and index.
ISBN:9020005081
9789020005080
0903393220
9780903393225