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Title EC initiatives in direct taxation and the national responses / by Coopers & Lybrand.

Published Deventer : Kluwer Law and Taxation Publishers, [1992]


Location Call No. Status
 UniM Law ST 5  KM 336.492 N1 EURO    MISSING
Physical description vi, 213 pages : illustrations ; 25 cm
Notes Includes index.
Summary This book summarizes the essential information which professionals & corporate strategists require to identify issues for investigation when evaluating a merger or acquisition in any of 36 major trading countries. The book's presentation facilitates comparisons of the treatment of acquisitions in the different countries. In addition, it provides insight to the effects that the 'White Paper' has on such areas as administration requirements, customs valuation, tax allocations, double taxation & intercompany pricing. Each country is discussed in a separate chapter written by an Ernst & Young tax executive practicing in the country. Each chapter describes: The relative advantages of branch, joint venture, partnership & corporate structures. The tax treatment of share versus asset purchases, tax loss carryovers & corporate groups. Investment incentives. Financing aspects, including local participation requirements & the deductablity of interest.
Other author Coopers & Lybrand.
Subject Capital gains tax -- Law and legislation -- European Economic Community countries.
Income tax -- Law and legislation -- European Economic Community countries.
Taxation -- Law and legislation -- European Economic Community countries.
ISBN 9065446397