Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

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

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


The Impact of Tax Treaties and EU Law on Group Taxation Regimes

ISBN13: 9789041169051
Published: August 2016
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £142.00

In stock.

Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually?

Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions.

Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes.

Among the issues and topics covered are the following:-

  • analysis of the different tax group regimes adopted by different countries;
  • advantages and disadvantages of a variety of models;
  • application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes;
  • application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice;
  • uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes;
  • interrelations between tax treaties and EU Law in the context of tax groups; and
  • per-element approach.

The analysis considers concrete examples as well as relevant case law.

With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes.

As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.


Part I Introduction
Chapter 1 Overview

Part II Relevance and Characterization of Tax Groups
Chapter 2 Definition of Groups
Chapter 3 Income Taxation of Corporate Groups
Chapter 4 Reasons for the Existence of Group Taxation Regimes
Chapter 5 Relevance of Group Taxation Regimes and ‘the Global Market’
Chapter 6 Characterization and Requirements to Form a Tax Group

Part III Group Taxation and Tax Treaties
Chapter 7 Tax Treaty Provisions and Group Taxation
Chapter 8 The Non-discrimination Provision: Analysis of Article 24 of the OECD MTC
Chapter 9 Non-discrimination in Tax Treaties and Cross-Border Group Taxation
Chapter 10 Alternative or Combined Application of Non-discrimination Provisions and Tax Groups
Chapter 11 Tax Treaties and EU Law

Part IV Group Taxation and EU Law
Chapter 12 Group Taxation and EU Secondary Law
Chapter 13 General Considerations on the Interpretation of the Fundamental Freedoms
Chapter 14 The Relevant CJ Case Law regarding Group Taxation
Chapter 15 Comparability and the Existence of Discrimination
Chapter 16 The Justifications
Chapter 17 The Proportionality Test
Chapter 18 Per-Element Approach and Per-Element Analysis
Chapter 19Per-Element Analysis: Testing Specific Elements of Group Taxation Regimes against the Freedom of Establishment
Chapter 20 Other (Possible) Situations Involving Discriminatory Treatment of Tax Groups

Part V Conclusions
Chapter 21 Conclusions

Appendix I Summary Chart of Domestic Group Taxation Regimes
Appendix II Summary Chart of Cross-Border Group Taxation Regimes
Table of Cases

Series: Eucotax

Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
To be published September 2017
Kluwer Law International
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
CCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International