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Double Taxation in Europe

A Practical Guide to Obstacles and Avoidance Measures

Buch | Hardcover

522 Seiten

2024
Edward Elgar Publishing Ltd (Verlag)
978-1-0353-2799-7 (ISBN)

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Practical Obstacles to the Avoidance of Double Taxation in Europe 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.

Edited by Florian Haase, Professor of German, International and European Tax Law, IU International University, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany

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
Danijel Galek
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

Erscheint lt. Verlag	31.10.2024
Reihe/Serie	Elgar Tax Law and Practice series
Verlagsort	Cheltenham
Sprache	englisch
Maße	169 x 244 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	1-0353-2799-6 / 1035327996
ISBN-13	978-1-0353-2799-7 / 9781035327997
Zustand	Neuware