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
Suggested Citation: 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
Do you have a job opening that you would like to promote on SSRN?
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.