International Fiscal Association 2004 Vienna Congress, General Report: Group Taxation

Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004

48 Pages Posted: 12 May 2012

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: January 10, 2004

Abstract

This article discusses the taxation law of corporate groups based on the branch reports from 30 jurisdictions. Its major findings are: -Tax planning often does not work. -A legislative framework is essential for a stable tax environment. -Group taxation regimes in more EU jurisdictions incorporate domestic permanent establishments of a non-resident corporation.

Keywords: group taxation, corporate groups, tax planning

JEL Classification: H25, K34

Suggested Citation

Masui, Yoshihiro, International Fiscal Association 2004 Vienna Congress, General Report: Group Taxation (January 10, 2004). Cahier de droit fiscal international, Volume 89b, pp. 21-67, 2004, Available at SSRN: https://ssrn.com/abstract=2056735

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

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