Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law

Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law is a trailblazing book scrutinizing the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules in tax treaties, and controlled foreign corporation rules in the context of international and EU tax law, unraveling the complex relationship between the substance requirements in these four sets of legal rules.

What’s in this book:

Following a descriptive-analytic method, for each substance requirement of the four sets of legal rules, the discussion deals with the content of economic substance in complex scenarios, for example:

• holding companies
• special purpose vehicles
• loss-making subsidiaries
• subsidiaries with management in more than one state
• subsidiaries managed by the parent company
• outsourcing, and
• subsidiaries ‘borrowing’ the substance of other group companies

The author introduces a new method of assessment of substance requirements, offering practical solutions for their uniform application in international and European tax law.

How this will help you:

This peerless book thoroughly examines how substance requirements work and how they are interrelated among different sets of tax rules. Taxation practitioners and corporate counsel in Europe and globally will highly appreciate it.