Tolley's trading in the European Union:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Croydon
Tolley
2000
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Früher u.d.T.: Dixon, John C.: Tolleys trading in Europe |
| Beschreibung: | XXI, 479 S. |
| ISBN: | 0754502481 |
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Datensatz im Suchindex
| _version_ | 1820128137578545152 |
|---|---|
| adam_text |
CONTENTS
PAGE
ABBREVIATIONS
X
TABLE OF CASES XV
TABLE OF EUROPEAN LEGISLATION XVII
TABLE OF STATUTES XIX
TABLE OF STATUTORY INSTRUMENTS XXI
1. TRADING IN THE EUROPEAN UNION: AN OVERVIEW OF THE FINANCIAL
IMPLICATIONS 1
INTRODUCTION 1
WHY TRADE IN EUROPE AT ALL? 1
KEY DIFFERENCES BETWEEN UK TRADE AND INTERNATIONAL TRADE 2
RISKS INHERENT IN EUROPEAN TRADE 4
MITIGATING THE RISKS 5
THE BANK RELATIONSHIP 10
2. TRADING IN THE EUROPEAN UNION: AN OVERVIEW OF THE DIRECT
TAX CONSIDERATIONS 13
INTRODUCTION
WHAT IS A 'PERMANENT ESTABLISHMENT'?
E-COMMERCE AND THE EXISTING DEFINITION OF PERMANENT
ESTABLISHMENT
SUBSIDIARY COMPANIES
SUMMARY
BRANCHES
CONVERSION OF A BRANCH TO A NON-RESIDENT SUBSIDIARY
COMPANY
LOCAL SUBSIDIARY COMPANY
RESIDENCE
CONTROLLED FOREIGN COMPANIES
13
14
18
18
18
19
24
26
27
30
3. TRADING IN THE EUROPEAN UNION: AN OVERVIEW OF THE VAT
IMPLICATIONS 33
INTRODUCTION 33
THE BASICS OF VAT 33
RATES OF VAT 34
EXEMPTION 34
OPTION TO TAX 35
EXEMPTION WITH CREDIT 36
TRADING OVERSEAS: GENERAL PRINCIPLES 36
IV
CONTENTS
EXPORTS 43
EXPORTING TO NON-EU STATES 43
EXPORTING GOODS TO ANOTHER EU STATE 44
IMPORTING GOODS FROM OUTSIDE THE EU 47
IMPORTING GOODS FROM OTHER EU STATES 47
RECLAIMING VAT INCURRED IN THE EU 49
4. EC COMPETITION LAW 53
EU LAW: THE BACKGROUND
EC LAW MAKING PROCESS
EC COMPETITION LAW: AN OVERVIEW OF ARTICLES 81 AND 82
ARTICLE 81
PROCEDURE FOR NOTIFICATION AND NEGATIVE CLEARANCE
BLOCK EXEMPTIONS
AGREEMENTS OF MINOR IMPORTANCE
ARTICLE 82
ENFORCEMENT AND PENALTIES
FRANCHISING
JOINT VENTURES
MERGERS
EUROPEAN ECONOMIC AREA
THE COMMISSION'S WHITE PAPER ON MODERNISATION OF THE
RULES IMPLEMENTING ARTICLES 81 AND 82
CONCLUSION
53
55
55
57
60
62
65
66
69
78
86
88
89
90
91
5. THE EURO 93
INTRODUCTION 93
LEGAL ISSUES 94
PRICING 95
TRANSACTIONS 97
ACCOUNTING FOR THE EURO 98
TRAINING 99
IT AND SYSTEMS 100
6. SECONDING EMPLOYEES INTO THE EUROPEAN UNION: THE UK TAX
IMPLICATIONS 101
RESIDENCY 101
UK TAXATION 105
EXPENSES 108
TRAVELLING AND LODGING EXPENSES 108
NATIONAL INSURANCE 111
TAX PROTECTION 116
PAY AS YOU EARN 118
OVERSEA TAXES 119
CONTENTS
7. MAKING THE MOST OF DOUBLE TAX CREDIT RELIEF 121
INTRODUCTION
BASIC RULES
ALLOCATING CHARGES, MANAGEMENT EXPENSES, ACT
AND NON-TRADING DEFICITS ON LOAN ARRANGEMENTS
OFFSHORE HOLDING COMPANY
EXPENSE DEDUCTION
121
122
126
131
133
8. FINANCING EUROPEAN OPERATIONS 135
DEDUCTIBILITY OF INTEREST 136
FINANCING THE SUBSIDIARY 136
LOAN FINANCING 137
SHARE CAPITAL 147
ICTA1988,S765A 147
9. STRUCTURING ACQUISITIONS IN THE EUROPEAN UNION 149
PURCHASE OF ASSETS 149
PURCHASE OF SHARES 153
CONCLUSION 158
10. LICENSING, JOINT VENTURES, FRANCHISING, PARTNERSHIPS
ANDEEIGS 159
INTRODUCTION 159
LICENSING 159
FRANCHISING 160
PARTNERSHIPS AND JOINT VENTURES 160
EEIGS 161
11. THE INSTITUTIONS AND LEGISLATIVE PROCESS OF THE
EUROPEAN UNION 175
INTRODUCTION 175
THE INSTITUTIONS 175
THE EUROPEAN COMMISSION 176
THE EUROPEAN PARLIAMENT 177
THE EUROPEAN COURT OF JUSTICE 178
THE COUNCIL OF THE EUROPEAN UNION 179
ANCILLIARY BODIES 181
EU LEGISLATION 183
LEGAL TOOLS 184
THE LEGISLATIVE PROCESS 185
VI
CONTENTS
12. TAX HARMONISATION 189
INTRODUCTION 189
WHERE ARE WE NOW ON DIRECT TAX HARMONISATION? 191
THE MERGERS DIRECTIVE 193
THE PARENT/SUBSIDIARY DIRECTIVE 198
ARBITRATION CONVENTION 199
THE MUTUAL ASSISTANCE DIRECTIVE 201
THE CAPITAL MOVEMENTS DIRECTIVE 202
THE FUTURE FOR TAX HARMONISATION 202
13. COMPANY FORMATION REQUIREMENTS IN EUROPE 203
AUSTRIA 203
BELGIUM 205
DENMARK 208
FINLAND 211
FRANCE 213
GERMANY 216
GREECE 219
REPUBLIC OF IRELAND 223
ITALY 227
LUXEMBOURG 230
THE NETHERLANDS 233
PORTUGAL 238
SPAIN 241
SWEDEN 245
14. TRADING IN THE EUROPEAN UNION: A STATE BY STATE GUIDE
TO VAT 247
INTRODUCTION 247
AUSTRIA 247
BELGIUM 248
DENMARK 250
FINLAND 252
FRANCE 254
GERMANY 257
GREECE 259
REPUBLIC OF IRELAND 260
ITALY 263
LUXEMBOURG 264
THE NETHERLANDS 266
PORTUGAL 267
SPAIN 270
SWEDEN 272
VH
CONTENTS
15. CORPORATE TAXES IN THE EUROPEAN UNION 275
AUSTRIA 275
BELGIUM 281
DENMARK 287
FRANCE 293
FINLAND 303
GERMANY 307
GREECE 312
REPUBLIC OF IRELAND 316
ITALY 326
LUXEMBOURG 333
THE NETHERLANDS 338
PORTUGAL 345
SPAIN 352
SWEDEN 357
16. TRANSFER PRICING IN THE EUROPEAN UNION 361
INTRODUCTION 361
THE OECD GUIDELINES 361
TRADITIONAL TRANSACTION METHODS 363
TRANSACTION PROFIT METHODS 364
THE UK LAW ON TRANSFER PRICING 365
AUSTRIA 367
BELGIUM 369
DENMARK 370
FINLAND 371
FRANCE 371
GERMANY 375
GREECE 377
IRELAND 378
LUXEMBOURG 381
THE NETHERLANDS 382
PORTUGAL 385
SPAIN 387
SWEDEN 388
17. PERSONAL TAXES IN THE EUROPEAN UNION 391
AUSTRIA 391
BELGIUM 393
DENMARK 397
FINLAND 400
FRANCE 402
GERMANY 406
GREECE 410
REPUBLIC OF IRELAND 413
VIII
CONTENTS
ITALY 417
LUXEMBOURG 421
THE NETHERLANDS 425
PORTUGAL 428
SPAIN 433
SWEDEN 436
18. SOURCES OF EUROPEAN BUSINESS INFORMATION 439
INTRODUCTION 439
TRADE ADVICE AND SUPPORT 439
TRADING IN THE FUTURE: ELECTRONIC COMMERCE AND THE
KNOWLEDGE ECONOMY 443
TRADE PROCEDURES: LEGISLATION AND STANDARDS 445
BUSINESS AND MARKET INFORMATION 446
FURTHER SOURCES AND COMMENT 453
INFORMATION PROVIDERS MENTIONED IN THIS CHAPTER 454
INDEX 457
IX |
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| spelling | Dixon, John C. Verfasser aut Tolley's trading in the European Union by John C. Dixon & Phil Barrett 3. ed. Croydon Tolley 2000 XXI, 479 S. txt rdacontent n rdamedia nc rdacarrier Früher u.d.T.: Dixon, John C.: Tolleys trading in Europe Europäische Union (DE-588)5098525-5 gnd rswk-swf Fiscale aspecten gtt Handelsgebruiken gtt Midden- en kleinbedrijf gtt Ondernemingsrecht gtt Recht Steuer Commercial law European Union countries Investments, Foreign Law and legislation European Union countries Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd rswk-swf Handelsrecht (DE-588)4023249-9 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Handelsrecht (DE-588)4023249-9 s Steuerrecht (DE-588)4116614-0 s DE-604 Barrett, Phil Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009106263&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dixon, John C. Barrett, Phil Tolley's trading in the European Union Europäische Union (DE-588)5098525-5 gnd Fiscale aspecten gtt Handelsgebruiken gtt Midden- en kleinbedrijf gtt Ondernemingsrecht gtt Recht Steuer Commercial law European Union countries Investments, Foreign Law and legislation European Union countries Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd Handelsrecht (DE-588)4023249-9 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 (DE-588)4023249-9 |
| title | Tolley's trading in the European Union |
| title_auth | Tolley's trading in the European Union |
| title_exact_search | Tolley's trading in the European Union |
| title_full | Tolley's trading in the European Union by John C. Dixon & Phil Barrett |
| title_fullStr | Tolley's trading in the European Union by John C. Dixon & Phil Barrett |
| title_full_unstemmed | Tolley's trading in the European Union by John C. Dixon & Phil Barrett |
| title_short | Tolley's trading in the European Union |
| title_sort | tolley s trading in the european union |
| topic | Europäische Union (DE-588)5098525-5 gnd Fiscale aspecten gtt Handelsgebruiken gtt Midden- en kleinbedrijf gtt Ondernemingsrecht gtt Recht Steuer Commercial law European Union countries Investments, Foreign Law and legislation European Union countries Taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd Handelsrecht (DE-588)4023249-9 gnd |
| topic_facet | Europäische Union Fiscale aspecten Handelsgebruiken Midden- en kleinbedrijf Ondernemingsrecht Recht Steuer Commercial law European Union countries Investments, Foreign Law and legislation European Union countries Taxation Law and legislation European Union countries Steuerrecht Handelsrecht Europäische Union. Mitgliedsstaaten |
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