{"product_id":"residence-and-economic-substance-of-savvas-kostikidis-9789403538587","title":"Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law: Looking Beyond the Common and Civil Law Divide","description":"\u003cp\u003e\u003cstrong\u003eSeries on International Taxation\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eResidence and Economic Substance of Subsidiary Corporations in International and European Tax Law\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eIt is well known that multinational corporations establish foreign subsidiaries in great measure to reduce their worldwide tax burden. This groundbreaking book examines the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules, and controlled foreign corporation rules in the context of international and EU tax law, disentangling the complex relationship between the substance requirements in these four sets of legal rules.\u003c\/p\u003e \u003cp\u003eFollowing 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: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003eholding companies;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003especial purpose vehicles;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eloss-making subsidiaries;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esubsidiaries with management in more than one state;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esubsidiaries managed by the parent company;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eoutsourcing; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003esubsidiaries 'borrowing' the substance of other group companies.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe author introduces a new method of assessment of substance requirements, offering practical solutions for their uniform application in international and European tax law.\u003c\/p\u003e \u003cp\u003eIn its thorough examination of how substance requirements work and how they are interrelated among different sets of tax rules, this book has no peers. It will be welcomed by taxation practitioners and corporate counsel in Europe and worldwide.\u003c\/p\u003e \u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Savvas Kostikidis\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9403538589\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789403538587\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/10\/2024\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 320\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.38lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.75d","brand":"Savvas Kostikidis","offers":[{"title":"Hardcover","offer_id":48450353955071,"sku":"9789403538587","price":150.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_bd6bdd00-8389-432e-b1c0-5f9cd1f5dc7d.jpg?v=1777267305","url":"https:\/\/www.whiterainbookhouse.com\/products\/residence-and-economic-substance-of-savvas-kostikidis-9789403538587","provider":"WR Book House","version":"1.0","type":"link"}