The eBooks we sell are sold as a single-user licence and are intended for the end user only.
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.
For further information see https://www.wildy.com/ebook-formats
Once the order is confirmed an e-mail will be sent to you to allow you to download the eBook. For UK purchases this will be automatic. For purchases outside the UK a member of staff will need to confirm the sale. (Staff are available to do this during normal business hours, Mon-Fri 8:30-17:00 UK time)
All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.
Due to a technical issue some ebooks are not available to order.
Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law is a trailblazing book scrutinizing the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules in tax treaties, and controlled foreign corporation rules in the context of international and EU tax law, unraveling the complex relationship between the substance requirements in these four sets of legal rules.
What’s in this book:
Following 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:
The author introduces a new method of assessment of substance requirements, offering practical solutions for their uniform application in international and European tax law.
How this will help you:
This peerless book thoroughly examines how substance requirements work and how they are interrelated among different sets of tax rules. Taxation practitioners and corporate counsel in Europe and globally will highly appreciate it.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
Due to a technical issue some ebooks are not available to order.
