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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation

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Edited by: Dennis Weber, Bruno da Silva

ISBN13: 9789041133991
Published: August 2011
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



Despatched in 7 to 9 days.

Group taxation – special schemes according to which a group of companies meeting certain requirements may be assimilated for tax purposes to a single company – exists in several European Member States and is now under consideration in an EU proposal concerning a common consolidated corporate tax base (CCCTB).

Its rationale as a potential EU tax regime has arisen from a series of high-profile ECJ cases concerning cross-border tax relief claims – decisions which have been criticized for lack of clarity and for breach of freedom of establishment (Article 49 TFEU). Group taxation has now become one of the most intensively debated issues in EU tax law.

  • the underlying tax obstacles which exist for companies operating in more than one Member State;
  • potential for tax avoidance;
  • prevention of double use of losses (the ‘no possibilities’ test); ;
  • disadvantages that arise as a consequence of the parallel exercise of fiscal sovereignty;
  • the concept of ‘balanced allocation of taxing powers’;
  • meaning of ‘final losses’; ;
  • the ‘Bosal fix’; ;
  • cash-flow disadvantages of having to carry losses forward;
  • deduction of currency losses
  • deduction-and-recapture rules; ;
  • and VAT grouping.

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    Subjects:
    Taxation
    Contents:
    Preface Chapter 1 From Marks & Spencer to X Holding : A (Critical) Overview and Some Open Issues Bruno da Silva Chapter 2 Eight Points as to Why the X Holding Judgment Is Incorrect Dennis Weber Chapter 3 X Holding : A Denial of Justice Servaas van Thiel Chapter 4 X Holding: Looking beyond Loss Relief Issues Joachim Englisch Chapter 5 The Marks & Spencer Group Relief Litigation: The No Possibilities Test Paul Farmer & Alison Last Chapter 6 Philips Electronics UK Ltd v. HMRC : Host State Restrictions on Use of Host State Losses Rupert Shiers Chapter 7 X Holding, the Morning after in the Netherlands Thies Sanders Chapter 8 From Bosal Holding to X Holding : The Future of Tax Base Protection in the Netherlands Otto Marres Chapter 9 Denmark: Joint Taxation Arne Møllin Ottosen and Michael Nørremark Chapter 10 Cross-Border VAT Grouping Gert-Jan van Norden Chapter 11 The Future of Group Taxation: The CCCTB Jan van de Streek Chapter 12 Report of the Seminar From Marks & Spencer to X Holding : The Future of Cross-Border Group Taxation Bruno da Silva Appendix Most Important Judgments of the Court of Justice Related with Group Taxation

    Series: Eucotax

    Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
    To be published September 2017
    Kluwer Law International
    £93.00
    The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
    Published August 2016
    Kluwer Law International
    £142.00
    Tax Treaty Override ISBN 9789041154064
    Published April 2014
    Kluwer Law International
    £104.00
    CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
    Edited by: Dennis Weber
    ISBN 9789041138729
    Published May 2012
    Kluwer Law International
    £112.00
    Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
    Published August 2011
    Kluwer Law International
    £112.00
    Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
    Published December 2010
    Kluwer Law International
    £104.00
    Europe-China Tax Treaties ISBN 9789041132161
    Published June 2010
    Kluwer Law International
    £104.00
    Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
    Published October 2008
    Kluwer Law International
    £108.00
    Tax Competition and EU Law
    Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
    ISBN 9789041199133
    Published May 2003
    Kluwer Law International
    £189.00