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
Date Written: January 10, 2004
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
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