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The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work
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