Verfügbarkeit: Corporate taxation in EU countries

Corporate taxation in EU countries:

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Bibliographische Detailangaben
1. Verfasser:	Tirard, Jean-Marc (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	London Longman 1994
Ausgabe:	2. ed.
Schlagworte:	Europäische Union EF EU EU-sammenlignende skattestudier selskabsskatter Körperschaftsteuer Mitgliedsstaaten
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXVI, 485 S.
ISBN:	075200011X

Internformat

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Datensatz im Suchindex

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adam_text	Contents Page Preface v Note: European Community/European Union xxvi 1 Overview 1 Introduction 1 Legal foundations of European tax harmonisation 2 Major principles of corporate taxation in the Eli 7 Major principles of European comparative taxation 7 Taxation of corporate profits I Scope of corporate income taxation / Determination of the profits liable to corporate income tax 10 Taxation of capital gains 11 Stock valuation 1^ Starting up costs Deductible expenditure 13 i 3 Depreciation • Provisions * Offset of losses 14 Assessment and payment of corporate income tax 1 . Rate of taxation I 1 Due date for payment of tax 1 Tax credits Investment tax credits Taxation of dividend income received 17 Taxation of distributed income ^ Taxation of groups of companies Taxes unconnected with earnings and profits 31 Taxes corhmon to all member states 31 Value Added Tax ¦¦ v *{,. 31 Registration and transfer duties ° 36 Withholding taxes V ¦. 36 Taxes, etc relating to employees 37 Excise duties 37 Specific taxes in certain countries 37 Business taxes 38 Taxes on assets ¦ 38 Payroll levies 38 Miscellaneous taxes 38 Tax incentive areas and other incentives 38 Tax issues on acquisition of a company 39 Choice of method of acquisition 39 Choice of method of financing 39 2 Outward investment from the UK 41 General principles 41 Establishing an overseas business without a taxable presence 41 Establishing a taxable presence overseas 42 Foreign tax credit 42 Limit on credit 43 Tax credit for tax on chargeable gains 44 Dividends 44 Relief for charges on income 46 Interaction of foreign tax credits and ACT 46 International Headquarters Companies (IHCs) 48 Tax planning 49 Controlled foreign companies legislation 50 An acceptable distribution policy 51 Exempt activities 51 The quoted company exception 52 Dc minimis provisions 52 No tax avoidance 52 Losses, foreign exchange and financing issues 52 Tax losses 52 Foreign exchange gains and losses 5?i Debt/equity 54 3 Belgium 57 A Corporate income taxation 57 Scope 59 Entities liable 59 Territorial scope 59 Determination of taxable income 59 Relationship between accounting income and taxable income 59 Taxation of capital gains 60 Stock valuation 61 Starting up costs 61 Deductible expenditure 61 Depreciation 61 Provisions 62 Deductions for investments 63 Carrying forward losses 64 Assessment and payment of tax 64 Due date for payment of tax 64 Taxation of dividend income received 64 Belgian, foreign and Union source dividends 64 Treatment of the profits or losses of a Belgian company s foreign branch 67 Taxation of distributed income 68 Taxation of groups of companies 68 Mergers 69 B Other taxes 69 Value Added Tax 69 Registration and transfer duties 69 Payroll levies 69 Local taxes ~() C The main questions facing a foreign investor 70 Selection of subsidiary or branch? 0 Consequences of choosing a subsidiary /0 Consequences of choosing a branch /0 Choosing a financing scheme—debt or equity 71 Is the cost of services rendered by the foreign investor deductible from the profits of his Belgian subsidian or branch? /1 Fees for services 71 Royalties 73 Are there any tax incentive areas in Belgium? 73 Other tax incentives—co ordination centres 73 Distribution centres 75 Activities allowed 75 Acquiring a Belgian company 75 Choice of method of acquisition 75 Choice of method of financing 77 4 Denmark 79 A Corporate income taxation 79 Scope 79 Entities liable 79 Territorial scope 79 Determination of taxable income 80 Relationship between accounting income and taxable income 80 Taxation of capital gains 81 Stock valuation 81 Starting up costs 81 Deductible expenditure 82 Depreciation 82 Provisions 84 Carrying forward losses 84 Assessment and payment of tax 84 Due date for payment of tax 84 Taxation of dividend income received 85 Danish source dividends 85 Foreign source dividends 85 Union source dividends 85 Treatment of the profits or losses of a Danish company s foreign branch 86 luxation of distributed income 86 Taxation of groups of companies 87 Mergers 88 B Other taxes 88 Value Added Tax 88 Registration and transfer duties 89 Capital taxes 89 Transfer tax 89 Payroll levies 89 Local taxes 89 Tax on hydrocarbons 89 C The main questions facing a foreign investor 90 Selection of subsidiary or branch? 90 Consequences of choosing a subsidiary 90 Consequences of choosing a branch 90 Choosing a financing scheme—debt or equity? 92 Is the cost of services rendered by the foreign investor deductible from the profits of his Danish subsidiary or branch? 92 Fees for services 92 Royalties 92 Are there any tax incentive areas in Denmark? 93 Acquiring a Danish company 93 Choice of method of acquisition 93 Choice of method of financing 94 5 France 95 A Corporate income taxation 95 Scope 95 Entities liable 95 Territorial scope 9 / Determination of taxable income 9/ Relationship between accounting income and taxable income 9/ Taxation of capital gains 9/ Stock valuation 98 Starting up costs 98 Deductible expenditure 98 Depreciation 99 Provisions 100 Carrying forward losses 100 Assessment and payment of tax 101 Exemption for new companies 101 Due date for payment of tax 101 Taxation of dividend income received 101 French source dividends 101 Foreign source dividends 102 Union source dividends 102 Treatment of the profits or losses of a French company s foreign branch 102 Investment tax credits 103 Taxation of distributed income 103 Taxation of groups of companies 105 Mergers 107 B Other taxes 108 Value Added Tax 108 Registration and transfer duties 108 Capital taxes 108 Transfer tax 109 Payroll levies 109 Business tax 110 Scope and general characteristics 110 Tax methods and rates 110 Property tax 110 Other taxes and contributions 111 Payroll tax 111 Apprenticeship tax 111 Contribution to continuing vocational training 111 Contribution to housing costs 111 C The main questions facing a foreign investor 111 Selection of subsidiary or branch? 111 Consequences of choosing a subsidiary 111 Consequences of choosing a branch 112 Choosing a financing scheme—debt or equity? 112 Is the cost of services rendered by the foreign investor deductible from the profits of his French subsidiary or branch? 114 Fees for services 114 Royalties 114 Are there any tax incentive areas in France? 114 Acquiring a French company 115 Choice of method of acquisition 115 Choice of method of financing 116 6 Germany 117 A Corporate income taxation 117 Scope 117 Entities liable 117 Territorial scope 118 Determination of taxable income 119 Relationship between accounting income and taxable income 119 Taxation of capital gains 119 Stock valuation 119 Starting up costs 119 Deductible expenditure 120 Depreciation 120 Provisions 121 Carrying forward losses 122 Assessment and payment of tax 122 Due date for payment of tax 122 Taxation of dividend income received 122 German source dividends 122 Foreign source dividends 123 Union source dividends 124 Treatment of the profits or losses of a German company s foreign branch 124 Taxation of distributed income 125 Taxation of groups of companies 126 Mergers 12 B Other taxes 127 Value Added Tax 127 Registration and transfer duties 12S Capital taxes ^ Transfer tax ^ Payroll levies 12 S Municipal trade tax (Gcirerhesteuer) 12 S Scope and general characteristics 128 Assessment Net worth tax (/ enniigemti iicr) 1 ( Property tax ^ C The main questions facing a foreign investor 130 Selection of subsidiary or branch? 130 Consequences of choosing a subsidiary 130 Consequences of choosing a branch (Zweigniederlassung) 131 Choosing a financing scheme—debt or equity? 133 Is the cost of services rendered by the foreign investor deductible from the profits of his German subsidiary or branch? 134 Fees for services 134 Royalties 135 Are there any tax incentive areas in Germany? 135 Acquiring a German company 135 Choice of method of acquisition 136 Choice of method of financing 137 7 Greece 139 A Corporate income taxation 139 Scope 140 Entities liable 140 Territorial scope 140 Determination of taxable income 141 Relationship between accounting income and taxable income 141 Taxation of capital gains 141 Stock valuation 141 Starting up costs 141 Deductible expenditure 141 Depreciation 142 Provisions 143 Carrying forward losses 143 Assessment and payment of tax 143 Due date for payment of tax 143 Taxation of dividend income received 143 Greek source dividends 143 Foreign source dividends 143 Union source disidends 144 Treatment of the profits or losses of a Greek company s foreign branch 144 Taxation of distributed income 144 Taxation of groups of companies 145 Tax consolidation 145 Mergers 145 B Other taxes 145 Value Added Tax 145 Payroll levies 145 Stamp duty 146 C The main questions facing a foreign investor 146 Selection of subsidiary or branch? 146 Consequences of choosing a subsidiary 146 Consequences of choosing a branch 146 Choosing a financing scheme—debt or equity? 147 Is the cost of services rendered by the foreign investor deductible from the profits of his Greek subsidiary or branch? 147 Fees for services 147 Royalties 147 Are there any tax incentive areas in Greece? 149 Form and extent of the aid 149 Form of investments 149 Qualifying companies 150 Accelerated depreciation 150 Other tax incentives—offshore companies 151 Shipping companies 151 Acquiring a Greek company 151 Choice of method of acquisition 151 Choice of method of financing 152 8 Republic of Ireland 153 A Corporate income taxation 153 Scope 153 Entities liable 153 Territorial scope 154 Determination of taxable income 155 Relationship between accounting income and taxable income 155 Taxation of capital gains 155 Stock valuation 156 Starting up costs 13^ Deductible expenditure 156 Depreciation 156 Provisions 157 Carrying forward losses 158 Assessment and payment of tax 158 Due date for payment of tax 158 Taxation of dividend income received 158 Irish source dividends 158 Foreign source dividends 158 Section 84 loans 159 Union source dividends 159 Treatment of the profits or losses of an Irish company s foreign branch 160 Taxation of distributed income 160 Taxation of groups of companies 161 Mergers 162 B Other taxes 163 Value Added Tax 163 Registration and transfer duties 164 Capital taxes 164 Transfer tax 164 Payroll levies 164 Local taxes 164 C The main questions facing a foreign investor 164 Selection of subsidiary or branch? 164 Consequences of choosing a subsidiary 164 Consequences of choosing a branch 165 Choosing a financing scheme—debt or equity? 165 Is the cost of services rendered by the foreign investor deductible from the profits of his Irish subsidiary or branch? 165 Fees for services 167 Royalties 167 Are there any tax incentive areas in the Republic of Ireland? 167 Reduced rate of taxation for certain activities 167 Tax incentive area 168 Acquiring an Irish company 168 Choice of method of acquisition 168 Choice of method of financing 169 9 Italy 171 A Corporate income taxation 171 Scope 171 Entities liable 171 IRPEG 171 ILOR 173 Territorial scope 173 IRPEG 173 ILOR 173 Determination of taxable income 173 Relationship between accounting income and taxable income 173 Taxation of capital gains 173 Stock valuation 174 Starting up costs 174 Deductible expenditure 174 Depreciation 175 Provisions 176 Carrying forward losses 176 Assessment and payment of tax 177 Due date for payment of tax 177 Taxation of dividend income received 177 Italian source dividends 177 Foreign source dividends 177 Union source dividends 178 Treatment of the profits or losses of an Italian company s foreign branch 179 Taxation of distributed income 179 Taxation of groups of companies 181 Mergers 181 B Other taxes I82 Value Added Tax 182 Registration and transfer duties 183 Capital taxes 183 Transfer tax 183 Payroll levies 183 Local taxes 183 Tax on company net worth 184 Local tax on real estate (ICI) 184 C The main questions facing a foreign investor 185 Selection of subsidiary or branch? 185 Consequences of choosing a subsidiary 185 Consequences of choosing a branch 185 Choosing a financing scheme—debt or equity? 185 Is the cost of services rendered by the foreign investor deductible from the profits of his Italian subsidiary or branch? 185 Fees for services 187 Royalties 187 Are there any tax incentive areas in Italy? 187 Mezzogiorno 187 Trieste offshore financial centre 188 Acquiring an Italian company 188 Choice of method of acquisition 188 Choice of method of financing 190 10 Luxembourg 191 A Corporate income taxation 191 Scope 191 Entities liable 191 Territorial scope 192 Determination of taxable income 193 Relationship between accounting income and taxable income 193 Taxation of capital gains 193 Stock valuation 193 Starting up costs 193 Deductible expenditure 194 Depreciation 194 Provisions 194 Carrying forward losses 195 Assessment and payment of tax 195 Rates 195 I )ue date for payment of tax 1 96 Taxation of dividend income received 196 Luxembourg source dividends 196 Foreign source dividends 196 Union source dividends 197 Treatment of the profits or losses of a Luxembourg company s foreign branch 197 Investment tax credits 198 Taxation of distributed income 198 Taxation of groups of companies 199 Tax consolidation 199 Mergers 200 B Other taxes 201 Value Added Tax 201 Registration and transfer duties 201 Capital taxes 201 Transfer tax 201 Payroll levies 201 Business tax 202 Scope and general characteristics 202 Conditions of taxation 202 Wealth tax 203 C The main questions facing a foreign investor 203 Selection of subsidiary or branch? 205 Consequences of choosing a subsidiary 205 Consequences of choosing a branch 205 Choosing a financing scheme—debt or equity? 205 Is the cost of services rendered by the foreign investor deductible from the profits of his Luxembourg subsidiary or branch? 207 Fees for services 207 Royalties 207 Are there any tax incentive areas in Luxembourg? 208 Aid to new industries 208 Investment funds 208 Captive reinsurance companies 208 Co ordination companies 209 Financing companies 209 Luxembourg naval flag 209 Acquiring a Luxembourg company 210 Choice of method of acquisition 210 Choice of method of financing 210 11 The Netherlands 213 A Corporate income taxation 213 Scope 213 Entities liable 213 Territorial scope 215 Determination of taxable income 215 Relationship between accounting income and taxable income 215 Taxation of capital gains 215 Stock valuation 216 Starting up costs 216 Deductible expenditure 216 Depreciation 216 Provisions 217 Carrying forward losses 218 Assessment and payment of tax 218 Due date for payment of tax 218 Taxation of dividend income received 218 Dutch source dividends 218 Foreign source dividends 218 Union source dividends 219 Treatment of the profits or losses of a Dutch company s foreign branch 219 Taxation of distributed income 220 Taxation of groups of companies 221 Fiscal unity 221 Participation exemption 222 Mergers 224 B Other taxes 224 Value Added Tax 224 Registration and transfer duties 225 Capital taxes 225 Transfer tax 225 Payroll levies 225 C The main questions facing a foreign investor 225 Holding companies 226 Finance companies 226 Royalty companies 227 Tax treaty between The Netherlands and The Netherlands Antilles 227 Selection of subsidiary or branch? 228 Consequences of choosing a subsidiary 228 Consequences of choosing a branch 228 Choosing a financing scheme—debt or equity? 230 Is the cost of services rendered by the foreign investor deductible from the profits of his Dutch subsidiary or branch? 230 Fees for services 230 Royalties 230 Are there any tax incentive areas in The Netherlands? 231 Acquiring a Dutch company 231 Choice of method of acquisition 231 Choice of method of financing 231 12 Portugal 233 A Corporate income taxation 233 Scope 233 Entities liable 233 Territorial scope 234 Determination of taxable income 235 Relationship between accounting income and taxable income 235 Taxation of capital gains 235 Stock valuation 235 Starting up costs 235 Deductible expenditure 235 Depreciation 236 Provisions 237 Carrying forward losses 237 Assessment and payment of tax 237 Due date for payment of tax 237 Taxation of dividend income received 237 Portuguese source dividends 237 Foreign source dividends 238 Union source dividends 239 Investment tax credits 239 Taxation of distributed income 239 Parent/Subsidiary Directive 240 Taxation of groups of companies 241 Mergers 242 B Other taxes 242 Value Added Tax (imposto sobre o valor acrescentado or IVA) 242 Registration and transfer duties 243 Capital taxes 243 Transfer tax 243 Payroll levies 243 Local taxes 243 Business tax 244 C The main questions facing a foreign investor 244 Selection of subsidiary or branch? 244 Consequences of choosing a subsidiary 244 Consequences of choosing a branch 244 Choosing a financing scheme—debt or equity? 246 Is the cost of services rendered by the foreign investor deductible from the profits of his Portuguese subsidiary or branch? 246 Fees for services 246 Royalties 246 Are there any tax incentive areas in Portugal? 247 Madeira 247 The Azores 247 Acquiring a Portuguese company 248 Choice of method of acquisition 248 Choice of method of financing 248 13 Spain 249 A Corporate income taxation 249 Scope 249 Kntities liable 249 Territorial scope 250 Determination of taxable income 251 Relationship between accounting income and taxable income 251 Taxation of capital gains 251 Stock valuation 251 Starting up costs 252 Deductible expenditure 252 Depreciation 252 Provisions 253 Carrying forward losses 254 Assessment and payment of tax 254 Due date for payment of tax 254 Taxation of dividend income received 254 Spanish source dividends 254 Foreign source dividends 255 Union source dividends 255 Treatment of the profits or losses of a Spanish company s foreign branch 255 Investment tax credits 256 Taxation of distributed income 256 Taxation of groups of companies 258 Mergers 258 B Other taxes 259 Value Added Tax 259 Registration and transfer duties 259 Capital taxes 259 Transfer tax 259 Payroll levies 259 Local taxes 259 Tax on economic activities 260 C The main questions facing a foreign investor 260 Selection of subsidiary or branch? 260 Consequences of choosing a subsidiary 260 Consequences of choosing a branch 261 Choosing a financing scheme—debt or equity? 261 Is the cost of services rendered by the foreign investor deductible from the profits of his Spanish subsidiary or branch? 263 Fees for services 263 Royalties 263 Are there any tax incentive areas in Spain? 263 Acquiring a Spanish company 264 Choice of method of acquisition 264 Choice of method of financing 265 14 United Kingdom 267 A Corporate income taxation 267 Scope 268 Entities liable 268 Territorial scope 268 Determination of taxable income 269 Relationship between accounting income and taxable income 269 Taxation of capital gains 269 Stock valuation 270 Deductible expenditure 270 Depreciation 270 Scheme of allowances 271 Allowances set against profits 272 Balancing adjustments on disposal 273 Provisions 273 Carrying forward losses 273 Assessment and payment of tax 274 Due date for payment of tax 274 Taxation of dividend income received 27^ UK source dividends 275 Foreign source dividends 273 Union source dividends 275 Taxation of distributed income 276 Taxation of groups of companies 277 Mergers 278 B Other taxes 278 Value Added Tax 278 Registration and transfer duties 279 Capital taxes 279 Transfer tax 279 Payroll levies 280 Local taxes 280 Petroleum Revenue Tax (PRT) 280 C The main questions facing a foreign investor 280 Selection of subsidiary or branch? 280 Consequences of choosing a subsidiary 280 Consequences of choosing a branch 281 Choosing a financing scheme—debt or equity? 281 Is the cost of services rendered by the foreign investor deductible from the profits of his UK subsidiary or branch? 282 Fees for services 282 Royalties 282 Are there any tax incentive areas in the United Kingdom? 282 Acquiring a UK company 282 Choice of method of acquisition 282 Choice of method of financing 283 Appendices 285 The Double Taxation Relief (Taxes on Income) (Belgium) Order 1987 SI No 2053 285 The Double Taxation Relief (Taxes on Income) (Denmark) Order 1980 SI No 1960 305 The Double Taxation Relief (Taxes on Income) (France) Order 1968 SI No 1869 326 The Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967 SI No 25 348 The Double Taxation Relief (Taxes on Income) (Greece) Order 1954 SI No 142 364 The Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976 SI No 2151 373 The Double Taxation Relief (Taxes on Income) (Italy) Order 1990 SI No 2590 392 The Double Taxation Relief (Taxes on Income) (Luxembourg) Order 1968 SI No 1100 414 The Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980 SI No 1961 432 The Double Taxation Relief (Taxes on Income) (Portugal) Order 1969 SI No 599 452 The Double Taxation Relief (Taxes on Income) (Spain) Order 1976 SI No 1919 468
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spelling	Tirard, Jean-Marc Verfasser aut Corporate taxation in EU countries Jean-Marc Tirard 2. ed. London Longman 1994 XXVI, 485 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf EF EU EU-sammenlignende skattestudier selskabsskatter Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Körperschaftsteuer (DE-588)4031597-6 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008185040&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Tirard, Jean-Marc Corporate taxation in EU countries Europäische Union (DE-588)5098525-5 gnd EF EU EU-sammenlignende skattestudier selskabsskatter Körperschaftsteuer (DE-588)4031597-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd
subject_GND	(DE-588)5098525-5 (DE-588)4031597-6 (DE-588)4170174-4
title	Corporate taxation in EU countries
title_auth	Corporate taxation in EU countries
title_exact_search	Corporate taxation in EU countries
title_full	Corporate taxation in EU countries Jean-Marc Tirard
title_fullStr	Corporate taxation in EU countries Jean-Marc Tirard
title_full_unstemmed	Corporate taxation in EU countries Jean-Marc Tirard
title_short	Corporate taxation in EU countries
title_sort	corporate taxation in eu countries
topic	Europäische Union (DE-588)5098525-5 gnd EF EU EU-sammenlignende skattestudier selskabsskatter Körperschaftsteuer (DE-588)4031597-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd
topic_facet	Europäische Union EF EU EU-sammenlignende skattestudier selskabsskatter Körperschaftsteuer Mitgliedsstaaten
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