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

Author: S N Frommel
Publisher: Deventer [Netherlands] : Kluwer, ©1978.
Edition/Format:   Print book : English : 2d edView all editions and formats
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.
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Document Type: Book
All Authors / Contributors: S N Frommel
ISBN: 9020005081 9789020005080 0903393220 9780903393225
OCLC Number: 5265537
Description: 296 pages ; 25 cm
Responsibility: S.N. Frommel.

Abstract:

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.

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