International: Holding company regimes in Europe : a comparative survey

• Autores: Carlo Romano
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 7, 1999, págs. 256-269
• Idioma: inglés
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• Resumen

  • This article offers a survey of the latest developments in the tax treatment of (onshore) holding companies in Austria, Belgium, Denmark, France, Germany, Luxembourg, the Netherlands, Spain and the United Kingdom.