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010 a| 2018381403;

020 a| 9789087224516 (print);

020 a| 9087224516;

020 z| 9789087224400 (eBook);

035 a| (WaSeSS)ssj0002107029;

042 a| lccopycat;

043 a| e------;

049 a| EREEa| NEHH;

050 00 a| KJE7198.A8b| C67 2017;

082 04 a| 340-349;

111 2 a| EATLP Congressd| (2017 :c| ¿©đd¿ð, Poland)?| UNAUTHORIZED;

245 10 a| Corporate tax residence and mobilityh| [electronic resource] :b| 2017 EATLP Congress ¿©đd¿ð, 1-3 June 2017 /c| editor, Edoardo Traversa.;

260 a| Amsterdam, The Netherlands :b| IBFD,c| [2018];

300 a| xxxii, 731 pages ;c| 23 cm.;

490 1 a| EATLP international tax series,x| 1574-9789 ;v| volume 16;

500 a| "This book contains the proceedings of the annual meeting of the European Association of Tax Law Professors held in ¿©đd¿ð (Poland) from 1-3 June 2017"--Page v.;

504 a| Includes bibliographical references.;

506 a| Available only to authorized users.;

520 8 a| The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives.0 0Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union.0 0Against this background, this book examines the notion of residence from a comparative, EU and international law perspective.--c| Source other than Library of Congress.;

538 a| Mode of access: World Wide Web;

650 0 a| Domicile in taxationv| Congresses.=| ^A834923;

650 7 a| Corporationsx| Taxation.2| fast0| (OCoLC)fst00879935;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Traversa, Edoardo,d| 1980-?| UNAUTHORIZED;

830 0 a| EATLP international tax series ;v| 16.?| UNAUTHORIZED;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=6176398;

947 a| (OCoLC)on1039968940;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

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949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

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999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6717213-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 4/14/2026x| EBOOKz| HERESOURCE;

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Author/creator	EATLP Congress
Other author	Traversa, Edoardo, 1980-
Format	Electronic
Publication Info	Amsterdam, The Netherlands : IBFD, [2018]
Description	xxxii, 731 pages ; 23 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Corporations--Taxation. --European Union countries. --Congresses. International business enterprises--Taxation. --Law and legislation. --Congresses. Domicile in taxation--Congresses.

Series	EATLP international tax series, 1574-9789 ; volume 16 EATLP international tax series ; 16. UNAUTHORIZED
Summary	The concept of residence lies at the core of corporate income taxation. In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis. In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states. Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives.0 0Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure. Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated. Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union.0 0Against this background, this book examines the notion of residence from a comparative, EU and international law perspective.-- Source other than Library of Congress.
General note	"This book contains the proceedings of the annual meeting of the European Association of Tax Law Professors held in ¿©đd¿ð (Poland) from 1-3 June 2017"--Page v.
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2018381403
ISBN	9789087224516 (print)
ISBN	9087224516

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Corporate tax residence and mobility 2017 EATLP Congress ¿©đd¿ð, 1-3 June 2017 / editor, Edoardo Traversa.